{
  "url": "https://openlegislation.uk/employment-income-meaning-of-securities-order-2007",
  "json_url": "https://openlegislation.uk/employment-income-meaning-of-securities-order-2007.json",
  "id": "uksi/2007/2130",
  "title": "The Employment Income (Meaning of Securities) Order 2007",
  "short_title": "Employment Income (Meaning of Securities) 2007",
  "long_title": "This Order amends the meaning of the expression “securities” in section 420(1) of the Income Tax (Earnings and Pensions) Act 2003 to include arrangements falling within section 48A of the Finance Act 2005 (alternative finance arrangements: alternative investment bond). This Order reflects the change in law resulting from the enactment of section 48B(3) of the Finance Act 2005 which was inserted by section 53 of the Finance Act 2007.",
  "citation": "S.I. 2007/2130",
  "type": "uksi",
  "year": "2007",
  "number": "2130",
  "version": "current",
  "date": "2007-07-23",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/employment-income-meaning-of-securities-order-2007/introduction",
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      "heading": "Amendment of section 420 of the Income Tax (Earnings and Pensions) Act 2003",
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      "status": null,
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      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "ukpga/2010/8",
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      "affecting_provisions": "Sch. 10 Pt. 7"
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  "made_under": [
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      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
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      "provisions": [
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2007/2130",
    "retrieved_at": "2026-10-29T03:47:41.588723+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."
}