{
  "url": "https://openlegislation.uk/finance-act-2005/schedule-10/paragraph-25",
  "json_url": "https://openlegislation.uk/finance-act-2005/schedule-10/paragraph-25.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "schedule/10/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "(1) Schedule 32 (benefit crystallisation events: supplementary) is amended as follows.\n(2) In paragraph 3(1) (benefit crystallisation events 1, 2 and 4: prevention of overlap), for “surrender” substitute “application”.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 10 para. 25(3) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 25 in force at 6.4.2006, see Sch. 10 para. 64(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/schedule/10/paragraph/25",
    "retrieved_at": "2026-10-29T09:16:26.978887+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}