{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-21/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-21/paragraph-12.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/21/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "In section 280(2) (index of defined expressions), in the table, insert the following entries at the appropriate places—\n“\nacquiring an interest in property (for the purposes of the taxable property provisions)\nparagraphs 12 and 27 to 29 of Schedule 29A\n”;\n“\nbuilding (for the purposes of the taxable property provisions)\nparagraph 7(2) of Schedule 29A\n”;\n“\nholding an interest in a person (for the purposes of the taxable property provisions)\nparagraph 16(2) to (4) of Schedule 29A\n”;\n“\nholding an interest in property (for the purposes of the taxable property provisions)\nparagraph 13 of Schedule 29A\n”;\n“\nholding directly an interest in a vehicle (for the purposes of the taxable property provisions)\nparagraph 20(3) of Schedule 29A\n”;\n“\nholding directly an interest in property (for the purposes of the taxable property provisions)\nparagraphs 14 and 15 of Schedule 29A\n”;\n“\nholding indirectly an interest in a vehicle (for the purposes of the taxable property provisions)\nparagraph 20(4) of Schedule 29A\n”;\n“\nholding indirectly an interest in property (for the purposes of the taxable property provisions)\nparagraph 16(1) of Schedule 29A\n”;\n“\ninvestment-regulated pension scheme (for the purposes of the taxable property provisions)\nparagraphs 1 to 3 of Schedule 29A\n”;\n“\nresidential property (for the purposes of the taxable property provisions)\nparagraphs 7(1), 8 and 9 of Schedule 29A\n”;\n“\nscheme-held taxable property\nsection 185B(3)\n”;\n“\nsums and assets held for the purposes of an arrangement (for the purposes of the taxable property provisions)\nparagraph 5 of Schedule 29A\n”;\n“\ntaxable property (for the purposes of the taxable property provisions)\nparagraphs 6, 10 and 11 of Schedule 29A\n”;\n“\nthe taxable property provisions\nparagraph 1(3) of Schedule 29A\n”;\n“\nvehicle (in the taxable property provisions)\nparagraph 20(2) of Schedule 29A\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/21/paragraph/12",
    "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."
}