{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-33",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-33.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/14/paragraph/33",
  "kind": "paragraph",
  "number": "33",
  "heading": null,
  "text": "In applying paragraph 31 (meaning of “material interest”) there shall be disregarded—\n(a) the interest of the trustees of—\n(i) any profit-sharing scheme approved under Schedule 9 to the Taxes Act 1988, or\n(ii) any employee share ownership plan approved under Schedule 8 to this Act,\nin any shares which are held by them in accordance with the scheme or plan but which have not been appropriated to, or acquired on behalf of, an individual; and\n(b) any rights exercisable by those trustees by virtue of any such interest.",
  "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/33",
    "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."
}