{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-84",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-84.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/8/paragraph/84",
  "kind": "paragraph",
  "number": "84",
  "heading": null,
  "text": "(1) An individual is chargeable to income tax under Schedule E on any amount paid over to him under—\nparagraph 36(4) (deductions in excess of permitted maximum amount);\nparagraph 40(4)(b) or 42(5)(b) (surplus partnership share money remaining after acquisition of shares);\nparagraph 42(6) (partnership share money paid over on individual leaving relevant employment);\nparagraph 42(7) (partnership share money paid over where accumulation period brought to an end by event specified in plan);\nparagraph 45(3) (partnership share money paid over on withdrawal from partnership share agreement); or\nparagraph 46 (partnership share money paid over on withdrawal of plan approval or termination of plan).\n(2) A charge to tax under sub-paragraph (1) arises at the time the amount is paid over.",
  "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/84",
    "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."
}