{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-34",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-34.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/2/paragraph/34",
  "kind": "paragraph",
  "number": "34",
  "heading": null,
  "text": "(1) In relation to shares issued before 6 April 2006, section 84 applies with the substitution in subsections (1) and (2)—\n(a) of “ £15 million ” for “£7 million”, and\n(b) of “ £16 million ” for “£8 million”.\n(2) For the purposes of sub-paragraph (1) shares issued on or after 6 April 2006 to a company which subscribed for them before 22 March 2006 are treated as having been issued before 6 April 2006.\n(3) Section 84 does not apply in relation to shares issued before 6 April 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/34",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}