{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-120",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-120.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/8/paragraph/120",
  "kind": "paragraph",
  "number": "120",
  "heading": null,
  "text": "(1) The plan may provide for the company to issue a plan termination notice in respect of the plan in such circumstances as are specified in the plan.\n(2) The plan must provide that, where a plan termination notice is issued, a copy of the notice is to be given, without delay, to—\n(a) the Inland Revenue,\n(b) the trustees, and\n(c) each individual—\n(i) who has plan shares, or\n(ii) who has entered a partnership share agreement which was in force immediately before the notice was issued.",
  "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/120",
    "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."
}