{
  "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-9",
  "json_url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-9.json",
  "legislation": "ukdsi/2008/9780110806426",
  "legislation_title": "The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008",
  "path": "schedule/3/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Meaning of “shares” and “share option” and related expressions",
  "text": "In this Schedule—\n(a) “shares” means shares (whether allotted or not) in the company, or any undertaking which is a group undertaking in relation to the company, and includes a share warrant as defined by section 779(1) of the 2006 Act; and\n(b) “share option” means a right to acquire shares.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/3/paragraph/9",
    "retrieved_at": "2026-10-30T15:17:09.453449+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."
}