{
  "url": "https://openlegislation.uk/finance-act-2006/section-137",
  "json_url": "https://openlegislation.uk/finance-act-2006/section-137.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "section/137",
  "kind": "section",
  "number": "137",
  "heading": "Insurance companies",
  "text": "In section 212(1) of TCGA 1992 (annual deemed disposal of holdings of certain assets) after paragraph (b) insert—\n“, or\n(c) shares in a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/section/137",
    "retrieved_at": "2026-10-29T09:14:22.939634+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}