{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-2.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/8/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) An employee share ownership plan established by a company that controls other companies (a “parent company”) may extend to all or any of those other companies.\nIn this Schedule a plan established by a parent company which so extends is referred to as a “group plan\".\n(2) In relation to a group plan a “participating company” means the parent company or any other company to which for the time being the plan is expressed to extend.",
  "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/2",
    "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."
}