{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-3/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-3/paragraph-6.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/3/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Paragraphs 2 to 5 are to be construed as if they were contained in Chapter 3 of Part 5 of TCGA 1992, subject to sub-paragraph (2).\n(2) In those paragraphs—\n“company A” and “company B” have the same meanings as in section 135 of TCGA 1992;\n“original shares” has the meaning given by section 126 of TCGA 1992;\n“reorganisation” has the meaning given by that section;\n“trading company” and “trading group” have the meanings given by paragraph 1 of Schedule 7ZA to TCGA 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/3/paragraph/6",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
}