{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-27.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/22/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "(1) Omit section 494 (no charge on removal of restrictions applying to approved share incentive plan shares).\n(2) Sub-paragraph (1) has effect—\n(a) so far as relating to section 427, in accordance with the provision made for the substitution of Chapter 2 of Part 7, and\n(b) so far as relating to section 449, in accordance with the provision made for the substitution of Chapter 4 of Part 7.",
  "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/22/paragraph/27",
    "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."
}