{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-9.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/23/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Section 174 (value shifting) is amended as follows.\n(2) In subsection (1)—\n(a) before “member”, in the first place, insert “ person who is or has been a ”, and\n(b) for “member”, in each other place, substitute “ person ”.\n(3) In subsection (2)—\n(a) for “member's” substitute “ person's ”, and\n(b) for “member”, in both places, substitute “ person ”.",
  "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/9",
    "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."
}