{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-24.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/12/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "(1) In section 283(4) (repayment supplements)—\n(a) for “a trust or,” substitute “ the trustees of a settlement or ”, and\n(b) omit “as such (within the meaning of section 701(4) of that Act)”.\n(2) Sub-paragraph (1)(a) shall have effect in relation to a repayment made on or after 6th April 2006.\n(3) Sub-paragraph (1)(b) shall have effect in relation to a repayment made on or after 6th April 2006 (irrespective of the date on which the deceased person died).",
  "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/24",
    "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."
}