{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-20.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/12/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) In section 217 (building societies: successor companies)—\n(a) in subsection (3)(a)—\n(i) for “trustees” substitute “ the trustees of a settlement ”, and\n(ii) omit the word “and” at the end of the paragraph,\n(b) omit subsection (3)(b), and\n(c) in subsection (5) for “arising” substitute “ accruing ”.\n(2) This paragraph shall have effect in relation to a transfer falling within section 216(1) which is effected on or after 6th April 2006.",
  "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/20",
    "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."
}