{
  "url": "https://openlegislation.uk/draft-companies-act-2006-commencement-no-3-consequential-amendments-transitional-provisions-and-savings-order-2007/schedule-4/paragraph-101",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-commencement-no-3-consequential-amendments-transitional-provisions-and-savings-order-2007/schedule-4/paragraph-101.json",
  "legislation": "ukdsi/2007/9780110777917",
  "legislation_title": "The Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-commencement-no-3-consequential-amendments-transitional-provisions-and-savings-order-2007",
  "path": "schedule/4/paragraph/101",
  "kind": "paragraph",
  "number": "101",
  "heading": "Income Tax (Earnings and Pensions) Act 2003 (c.1)",
  "text": "In Part 6 of Schedule 5 to that Act (enterprise management incentives: company reorganisations), in paragraph 39(2) for paragraph (c) substitute—\n“(c) becomes bound or entitled under sections 979 to 982 of the Companies Act 2006 (takeover offers: right of offeror to buy out minority shareholder) to acquire shares of the same class as shares that are subject to an outstanding qualifying option; or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110777917/schedule/4/paragraph/101",
    "retrieved_at": "2026-10-30T15:17:41.699732+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."
}