# Finance Act 2006, Paragraph 8


In section 239 (scheme sanction charge), after subsection (5) insert—
“(6) This section is subject to provision made by regulations under section 273ZA (income and gains from taxable property).”

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/21/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-21/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.