{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-106",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-106.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/46/paragraph/106",
  "kind": "paragraph",
  "number": "106",
  "heading": null,
  "text": "(1) Schedule 4A (disposal of interest in settled property: deemed disposal of underlying assets) is amended as follows.\n(2) In paragraph 5(1) and (2), omit “and ordinarily resident”.\n(3) In paragraph 6(1)—\n(a) for “in the relevant” substitute “ as respects the relevant ”, and\n(b) for the words from “either” to the end substitute “ met the residence condition set out in section 2(1A) ”.\n(4) If any of the previous 5 years of assessment mentioned in paragraph 6(1) of Schedule 4A ends before 6 April 2013, the test in that paragraph is to be applied, as respects any such year ending before that date, as if that paragraph had not been amended by sub-paragraph (3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/106",
    "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."
}