{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-130",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-130.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/8/paragraph/130",
  "kind": "paragraph",
  "number": "130",
  "heading": null,
  "text": "In this Schedule the following expressions are defined or otherwise explained by the provisions indicated—\napproved employee share ownership plan\nparagraph 129(1) (and see paragraph 118(7))\napproved profit sharing scheme\nparagraph 129(1)\narticles of association\nparagraph 129(1)\nassociated company\nparagraph 126 (and see paragraph 67(3))\naward of shares\nparagraph 3(1)\nceasing to be in relevant employment (in relation to a participant)\nparagraph 123\nceasing to be subject to plan (in relation to shares)\nparagraph 122\ncompany\nparagraph 129(1)\nthe company (in relation to an employee share ownership plan)\nparagraph 1(4)\nconnected person\nparagraph 129(2)\nconsortium (member of)\nparagraph 129(4)\ncontrol\nparagraph 129(1) (and see paragraph 127)\ndeduction (in Part XII)\nparagraph 105\ndividend shares\nparagraph 53(1)\neligible shares (in Part VIII)\nparagraph 59\nemployee share ownership plan\nparagraph 1(1)\nforeign cash dividend\nparagraph 129(1)\nforfeiture (provision for)\nparagraph 65(6)\nfree shares\nparagraph 1(1)(a)\ngroup of companies\nparagraph 129(1)\ngroup plan\nparagraph 2(1)\nholding period\nparagraph 31\nthe Inland Revenue\nparagraph 124\nmarket value (of shares)\nparagraph 125\nmatching shares\nparagraph 1(2)\nordinary share capital\nparagraph 129(1)\nparent company\nparagraph 2(1)\nparticipant (in relation to an employee share ownership plan)\nparagraph 3(3)\nparticipant’s plan shares\nparagraph 129(1) (and see paragraph 115(4))\nparticipating company (in relation to a group plan)\nparagraph 2(2)\nparticipation in an award of shares\nparagraph 3(2)\npartnership share agreement\nparagraph 34\npartnership shares\nparagraph 1(1)(b)\nPAYE obligations\nparagraph 129(1)\nperformance allowance\nparagraph 25\nplan shares\nparagraph 129(1) (and see paragraphs 115 and 116)\nthe plan trust\nparagraph 68(2)\nqualifying corporate bond\nparagraph 129(1)\nqualifying employee\nparagraph 8(4)\nreadily convertible asset\nparagraph 128\nreinvestment (in Part VII)\nparagraph 53(1)\nrelevant employment\nparagraph 123(2)\nsalary (in Part V)\nparagraph 48\nshares\nparagraph 129(3) (and in the context of a new holding paragraph 115(8))\ntax year\nparagraph 129(1)\nthe trustees\nparagraph 68(1)\nwithdrawal of shares from plan\nparagraph 122(1)",
  "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/130",
    "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."
}