# Finance Act 2000, Paragraph 57

Extent: E+W+S+N.I.

For the purposes of computing taper relief on a disposal of qualifying shares, the shares are treated as if they had been acquired when the original option was granted.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/57 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.