{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-4.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/21/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In paragraph 14(7) (eligibility to participate dependent on certain requirements of plan being met), for paragraph (b) substitute—\n“(b) not participating simultaneously in connected SIPs (see paragraph 18),\n(ba) successive participation in connected SIPs (see paragraph 18A), and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/21/paragraph/4",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}