{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-25",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-25.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/8/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "(1) Sub-paragraph (2) applies if the plan provides for performance allowances, that is for—\n(a) whether or not free shares will be awarded to an individual, or\n(b) the number or value of free shares awarded,\nto be conditional on performance targets being met.\n(2) Where this sub-paragraph applies—\n(a) the requirements of—\nparagraph 26 (performance allowances: general application),\nparagraph 27 (performance measures and targets), and\nparagraph 28 (performance allowances: information to be given to employees), and\n(b) the requirements of either paragraph 29 (method one) or paragraph 30 (method two),\nmust be complied with.",
  "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/25",
    "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."
}