{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-46",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-46.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/8/paragraph/46",
  "kind": "paragraph",
  "number": "46",
  "heading": null,
  "text": "(1) The plan must provide that where—\n(a) the approval of the plan is withdrawn (see paragraph 118), or\n(b) a plan termination notice is issued in respect of the plan (see paragraph 120),\nany partnership share money held on behalf of an employee is paid over to him.\n(2) The plan must require the payment to be made—\n(a) in a case within sub-paragraph (1)(a), as soon as practicable after notice of the withdrawal is given to the company, and\n(b) in a case within sub-paragraph (1)(b), as soon as practicable after the plan termination notice is notified to the trustees under paragraph 120(2).",
  "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/46",
    "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."
}