{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-175",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-175.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/16/paragraph/175",
  "kind": "paragraph",
  "number": "175",
  "heading": null,
  "text": "In section 806(3) (assets excluded from Part 8 (intangible fixed assets): financial assets), after paragraph (c) (but before the “and” at the end of that paragraph) insert—\n“(ca) assets so far as they are derived from, or are referable to, contracts or policies of insurance or capital redemption policies,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/175",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}