{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-13/paragraph-30",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-13/paragraph-30.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/13/paragraph/30",
  "kind": "paragraph",
  "number": "30",
  "heading": null,
  "text": "(1) In sub-paragraph (1) of paragraph 3—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) for paragraphs (e) and (f) there shall be substituted the words\n“or\n(e) those shares cease (or are treated for the purposes of this Schedule as ceasing) to be eligible shares.”\n(2) Sub-paragraph (2) of that paragraph shall cease to have effect.\n(3) After sub-paragraph (5) of that paragraph there shall be inserted the following sub-paragraph—\n“(6) Any reference in the following provisions of this Schedule to a chargeable event falling within a particular paragraph of sub-paragraph (1) above is a reference to a chargeable event arising for the purposes of this Schedule by virtue of that paragraph.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 13 para. 20(1)(a) repealed (11.5.2001 with effect as mentioned in Sch. 15 para. 40(2) of the amending act) by 2001 c. 9, ss. 63, 110, Sch. 33 Pt. 2(3) Note 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/30",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
}