{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-58",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-58.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/14/paragraph/58",
  "kind": "paragraph",
  "number": "58",
  "heading": null,
  "text": "Where—\n(a) an individual holds qualifying shares, and\n(b) there is, by virtue of any such allotment for payment as is mentioned in section 126(2)(a) of the Taxation of Chargeable Gains Act 1992, a reorganisation affecting that holding,\nsections 127 to 130 of that Act shall not apply in relation to that holding.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c. 12."
    }
  ],
  "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/58",
    "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."
}