{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-40",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-40.json",
  "legislation": "uksi/2001/3629",
  "legislation_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001",
  "path": "article/40",
  "kind": "article",
  "number": "40",
  "heading": "Gifts of shares and securities to charities etc.",
  "text": "In section 587B(9) (gifts of shares and securities to charities etc.) in the definition of “offshore fund” for “of the Financial Services Act 1986” substitute “given by section 235 of the Financial Services and Markets Act 2000”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 40 in force at 1.12.2001, see art. 1(2)(a)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 587B was inserted by section 43(1) of the Finance Act 2000."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3629/article/40",
    "retrieved_at": "2026-10-29T07:25:32.387063+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."
}