http://www.legislation.gov.uk/ukpga/2006/25/schedule/23/paragraph/37/enactedFinance Act 2006Corporation taxIncome taxVATGambling and lotteriesGambling and lottery licencesKing's Printer of Acts of Parliament2021-08-04SCHEDULESSCHEDULE 23Pension schemes etc: miscellaneous37Transitional protection: taking account of death benefitsSchedule 36 (transitional provisions) is amended as follows.