# Finance Act 2006, Paragraph 28


(1) FA 1989 shall be amended as follows.
(2) The following provisions shall cease to have effect—
(a) section 68(2)(c),
(b) section 71(4)(c), and
(c) section 110.
(3) In section 68(2)—
(a) after paragraph (ba) insert “ , and ”, and
(b) after paragraph (bb) omit “, and”.
(4) In section 71(4)—
(a) after paragraph (ba) insert “ , and ”, and
(b) after paragraph (bb) omit “, and”.
(5) Sub-paragraph (2)(a) and (b) shall have effect in relation to payments made on or after 6th April 2006.
(6) Sub-paragraph (2)(c) shall have effect from 6th April 2007 (in relation to settlements whenever created).
(7) Sub-paragraphs (3) and (4) shall come into force on 6th April 2006.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-13/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.