{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-16.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/6/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "In section 63(2) of CAA 2001 (cases in which disposal value is nil)—\n(a) in paragraph (a), omit “within the meaning of Part 10 of ITA 2007 (see section 519 of that Act)”, and\n(b) in paragraph (aa), omit “within the meaning of Part 11 of CTA 2010 (see section 467 of that Act)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 16 in force at 8.3.2012, with effect as mentioned in art. 12 of the commencing S.I. by S.I. 2012/736, art. 12"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/16",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
}