{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-110",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-110.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/8/paragraph/110",
  "kind": "paragraph",
  "number": "110",
  "heading": null,
  "text": "If any of a participant’s plan shares are forfeited—\n(a) the shares are treated for the purposes of this Part as acquired by the trustees—\n(i) when the forfeiture occurs, and\n(ii) for no consideration, and\n(b) no deduction is allowed under paragraph 106 or 107 in respect of any subsequent award of those shares under the plan.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/110",
    "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."
}