{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-19.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/8/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "In applying paragraph 17(1) (meaning of material interest) there shall be disregarded—\n(a) the interest of the trustees of—\n(i) any approved profit sharing scheme, or\n(ii) an approved employee share ownership plan,\nin any shares held by them in accordance with the scheme or plan but which have not been appropriated to or acquired on behalf of an individual; and\n(b) any rights exercisable by those trustees by virtue of any such interest.",
  "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/19",
    "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."
}