# Finance Act 2006, Paragraph 40


(1) Paragraph 15 (enhanced protection: “the relevant crystallised amount”) is amended as follows.
(2) In sub-paragraph (3), for “paragraph 16” substitute “ paragraphs 15A and 16 ”.
(3) In sub-paragraph (4), for “is the greater” substitute “ is (subject to paragraph 15A) the greater ”.
(4) In sub-paragraph (5), after “(4)(a)” insert “ and paragraph 15A(2)(a) ”.
(5) In sub-paragraph (6), after “(4)(b)” insert “ and paragraph 15A(2)(b) ”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/23/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.