# Finance Act 2000, Paragraph 84

Extent: E+W+S+N.I.

(1) An individual is chargeable to income tax under Schedule E on any amount paid over to him under—
paragraph 36(4) (deductions in excess of permitted maximum amount);
paragraph 40(4)(b) or 42(5)(b) (surplus partnership share money remaining after acquisition of shares);
paragraph 42(6) (partnership share money paid over on individual leaving relevant employment);
paragraph 42(7) (partnership share money paid over where accumulation period brought to an end by event specified in plan);
paragraph 45(3) (partnership share money paid over on withdrawal from partnership share agreement); or
paragraph 46 (partnership share money paid over on withdrawal of plan approval or termination of plan).
(2) A charge to tax under sub-paragraph (1) arises at the time the amount is paid over.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/84 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.