{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-48",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-48.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/15/paragraph/48",
  "kind": "paragraph",
  "number": "48",
  "heading": null,
  "text": "For the purposes of this Schedule “the period of restriction” relating to the relevant shares means the period—\n(a) beginning one year before the shares are issued, and\n(b) ending at the end of the qualification period relating to the shares.",
  "extent": null,
  "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/15/paragraph/48",
    "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."
}