{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-18.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/23/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "In section 58(2) (spouses and civil partners: disposals excepted from the usual rule)—\n(a) omit “or” at the end of paragraph (a), and\n(b) after paragraph (b) insert\n“, or\n(c) if the disposal is of exempt employee shareholder shares (see sections 236B to 236D),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 23 para. 18 in force at 1.9.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/1755, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/23/paragraph/18",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}