{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-40",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-40.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/23/paragraph/40",
  "kind": "paragraph",
  "number": "40",
  "heading": null,
  "text": "(1) Paragraph 15 (enhanced protection: “the relevant crystallised amount”) is amended as follows.\n(2) In sub-paragraph (3), for “paragraph 16” substitute “ paragraphs 15A and 16 ”.\n(3) In sub-paragraph (4), for “is the greater” substitute “ is (subject to paragraph 15A) the greater ”.\n(4) In sub-paragraph (5), after “(4)(a)” insert “ and paragraph 15A(2)(a) ”.\n(5) In sub-paragraph (6), after “(4)(b)” insert “ and paragraph 15A(2)(b) ”.",
  "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/23/paragraph/40",
    "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."
}