{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-984",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-984.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/984",
  "kind": "section",
  "number": "984",
  "heading": "Chapter to form part of SIP code etc",
  "text": "(1) This Chapter forms part of the SIP code (see section 488 of ITEPA 2003).\n(2) Therefore expressions used in this Chapter and contained in the index at the end of Schedule 2 to ITEPA 2003 have the meaning indicated by that index.\n(3) Subsection (4) applies if any of a participant's plan shares are forfeited.\n(4) For the purposes of this Chapter the shares are treated as acquired by the trustees—\n(a) when the forfeiture occurs, and\n(b) for no consideration.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/984",
    "retrieved_at": "2026-10-29T09:11:19.560467+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."
}