{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-91",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-91.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/8/paragraph/91",
  "kind": "paragraph",
  "number": "91",
  "heading": null,
  "text": "(1) An amount retained under paragraph 58(1) (amount of cash dividend not reinvested) shall not be treated as income of the participant for any tax purposes.\n(2) The participant has no entitlement to a tax credit in respect of any such amount.\n(3) This paragraph does not affect any charge—\n(a) under paragraph 92 (treatment of cash dividend retained and then later paid out), or\n(b) paragraph 93 (charge on dividend shares ceasing to be subject to plan),\nor any tax credit in respect of an amount so charged.",
  "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/91",
    "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."
}