{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-15/paragraph-34",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-15/paragraph-34.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/15/paragraph/34",
  "kind": "paragraph",
  "number": "34",
  "heading": null,
  "text": "In paragraph 14A (certain receipts to be disregarded for purposes of paragraph 14)—\n(a) for sub-paragraph (2) substitute—\n“(2) For the purposes of this paragraph “repayment” has the meaning given in paragraph 14AA(2) above.”,\n(b) omit sub-paragraph (7) (repayments treated, for the purposes of the corporate venturing scheme, as causing insignificant changes to share capital to be disregarded), and\n(c) in sub-paragraph (8)(a) for “that Schedule” substitute “ Schedule 15 to the Finance Act 2000 (corporate venturing scheme) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/34",
    "retrieved_at": "2026-10-29T09:20:10.469456+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."
}