{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-24/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-24/paragraph-9.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/24/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) In paragraph 14 (transfer of partnership interest: consideration given and chargeable interest held), for the heading substitute—\n“Transfer for consideration of interest in property-investment partnership”.\n(2) In sub-paragraph (1)(a) of that paragraph, before “partnership” insert “ property-investment ”.\n(3) After sub-paragraph (7) of that paragraph insert—\n“(8) In this paragraph—\n“property-investment partnership” means a partnership whose sole or main activity is investing or dealing in chargeable interests (whether or not that activity involves the carrying out of construction operations on the land in question);\n“construction operations” has the same meaning as in Chapter 3 of Part 3 of the Finance Act 2004 (see section 74 of that Act).”",
  "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/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."
}