{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-2-order-2005/article-8",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-2-order-2005/article-8.json",
  "legislation": "uksi/2005/2082",
  "legislation_title": "The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No. 2) Order 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-2-order-2005",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Amendment of Part 2 of Schedule 26 to the Finance Act 2002",
  "text": "(1) Amend paragraph 12 as follows.\n(2) In sub-paragraph (1) after paragraph (b) insert—\n“(ba) a depositary receipt, in relation to shares (see sub-paragraph (17));”.\n(3) For sub-paragraph (12) substitute—\n“(12) “Share”, in relation to a company, means any share in the company under which an entitlement to receive distributions may arise; and any reference to a share includes a reference to each of the following—\n(a) a depositary receipt for shares under which such an entitlement may arise;\n(b) in the case of a company that has no share capital, any interests in the company possessed by members of the company;”.\n(4) After sub-paragraph (16) insert—\n“(17) “Depositary receipt”, in relation to shares (within the meaning of this Schedule) has the same meaning as it has in Part 4 of the Finance Act 1986 in relation to shares (within the meaning of that Part).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2082/article/8",
    "retrieved_at": "2026-10-29T04:54:45.590664+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."
}