{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-14/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-14/paragraph-7.json",
  "legislation": "ukpga/1992/48",
  "legislation_title": "Finance (No. 2) Act 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992",
  "path": "schedule/14/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "In Schedule 20 to the Finance Act 1986 (gifts with reservation) in paragraph 8(1A)(a) (which refers to shares and securities qualifying for 50 per cent. business property relief) for the words from “within paragraph (b)\" to “relief)\" there shall be substituted “ within paragraph (b), (bb) or (cc) of section 105(1) of the 1984 Act (certain shares or securities qualifying for relief) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1986 c. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/7",
    "retrieved_at": "2026-10-29T09:35:38.327715+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."
}