{
  "url": "https://openlegislation.uk/finance-act-1999/schedule-8/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-1999/schedule-8/paragraph-4.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "schedule/8/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In consequence of paragraph 3 above—\n(a) in paragraph 2 (postponement of original gain), in sub-paragraphs (1) and (4), for “relevant shares” substitute “ the relevant shares ”;\n(b) in paragraph 2(2) and (3), for “any relevant shares” substitute “ the relevant shares ”;\n(c) in paragraph 2(2)(b), for “those relevant shares” substitute “ the relevant shares ”;\n(d) in paragraph 3 (chargeable events), in sub-paragraph (1) and paragraphs (a) and (b) of sub-paragraph (5), for “any relevant shares” substitute “ any of the relevant shares ”;\n(e) in paragraph 4 (gain accruing on chargeable event), in sub-paragraphs (1) and (5), for “any relevant shares” substitute “ any of the relevant shares ”;\n(f) in paragraph 4(5)(b), for “the same relevant shares” substitute “ the same shares ”;\n(g) in paragraph 5(1) (person to whom gain accrues), for “any relevant shares” substitute “ any of the relevant shares ”;\n(h) in paragraph 6(1) (deferral claims), for “relevant shares” substitute “ the relevant shares ”;\n(i) in paragraph 16(1) and (2) (information about chargeable events), for “any relevant shares” substitute “ any of the relevant shares ”; and\n(j) in paragraph 19(1) (interpretation), in the definition of “the five year period”, for “any relevant shares” substitute “ any of the relevant shares ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4",
    "retrieved_at": "2026-10-29T09:21:57.430446+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."
}