{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-27.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/14/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "An individual is an eligible employee in relation to the relevant company if the requirements of this Part of this Schedule are met as to—\n(a) employment (see paragraph 28),\n(b) commitment of working time (see paragraph 29), and\n(c) no material interest (see paragraph 30).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "asp/2001/8",
      "affecting_title": "Regulation of Care (Scotland) Act 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/27",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}