# Finance Act 2016, Paragraph 5


Paragraph 17A of Schedule 36 to FA 2004 (impermissible transfers) applies for the purposes of paragraph 3(b) but as if—
(a) the references to a relevant existing arrangement were to the arrangement, and
(b) the reference in sub-paragraph (2) to 5 April 2006 were to 5 April 2016.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/4/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.