{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-77",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-77.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/15/paragraph/77",
  "kind": "paragraph",
  "number": "77",
  "heading": null,
  "text": "For the purposes of this Schedule “deferral relief” is attributable to any shares if—\n(a) expenditure on the shares has been set under paragraph 76 against the whole or part of any gain, and\n(b) there has been no chargeable event for the purposes of this Part in relation 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/77",
    "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."
}