{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-34",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-34.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/8/paragraph/34",
  "kind": "paragraph",
  "number": "34",
  "heading": null,
  "text": "The plan must provide for qualifying employees to enter into agreements with the company (“partnership share agreements”) under which—\n(a) the employee authorises the company to deduct part of his salary for the purchase of partnership shares, and\n(b) the company undertakes to arrange for partnership shares to be awarded to the employee in accordance with the plan.",
  "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/34",
    "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."
}