There are currently no known outstanding effects for the Finance Act 2006, Paragraph 40.
40(1)Paragraph 15 (enhanced protection: “the relevant crystallised amount”) is amended as follows.U.K.
(2)In sub-paragraph (3), for “paragraph 16” substitute “ paragraphs 15A and 16 ”.
(3)In sub-paragraph (4), for “is the greater” substitute “ is (subject to paragraph 15A) the greater ”.
(4)In sub-paragraph (5), after “(4)(a)” insert “ and paragraph 15A(2)(a) ”.
(5)In sub-paragraph (6), after “(4)(b)” insert “ and paragraph 15A(2)(b) ”.
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