{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-37",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-37.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/14/paragraph/37",
  "kind": "paragraph",
  "number": "37",
  "heading": null,
  "text": "An option is not a qualifying option unless the requirements of this Part of this Schedule are met as to—\n(a) the type of shares that may be acquired (see paragraph 38);\n(b) when the option is capable of being exercised (see paragraph 39);\n(c) the terms being agreed in writing (see paragraph 40); and\n(d) the non-assignability of rights (see paragraph 41).",
  "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/37",
    "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."
}