{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-16.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/12/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "(1) In section 98(2) (information: application of section 745 of ICTA)—\n(a) for “(2) to (5)” substitute “ (2) to (6) ”,\n(b) omit “and” at the end of paragraph (a), and\n(c) omit paragraph (b).\n(2) This paragraph shall come into force on 6th April 2006 (in relation to settlements whenever created).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/16",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}