{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-24/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-24/paragraph-10.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/24/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "In paragraph 17A (withdrawal of money etc from partnership after transfer of chargeable interest), after sub-paragraph (7) insert—\n“(8) Where—\n(a) a qualifying event gives rise to a charge under this paragraph, and\n(b) the same event gives rise to a charge under paragraph 14 (transfer for consideration of interest in property-investment partnership),\nthe amount of the charge under this paragraph is reduced (but not below nil) by the amount of the charge under that paragraph.”",
  "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/24/paragraph/10",
    "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."
}