{
  "url": "https://openlegislation.uk/finance-act-2007/schedule-10/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2007/schedule-10/paragraph-5.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "schedule/10/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) TCGA 1992 is amended as follows.\n(2) In section 210B(6)(a) (disposal and acquisition of section 440A securities), for the words after “are” substitute “ assets within section 212(1). ”\n(3) Omit—\n(a) section 212(2A) (disapplication of section 212(1) to assets treated as representing rights under a creditor relationship),\n(b) section 214 (rights under authorised unit trusts etc: transitional provisions), and\n(c) section 214A (further transitional provisions).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/5",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
}