{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-35",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-35.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/22/paragraph/35",
  "kind": "paragraph",
  "number": "35",
  "heading": null,
  "text": "(1) In section 526(4) (charge where approved CSOP scheme option granted at a discount: deductions of charge from amount chargeable under other provisions), for the words from the beginning to “deductions” substitute “ Section 480(4) (gain realised on acquisition of securities pursuant to option etc) provides for a deduction ”.\n(2) Sub-paragraph (1) has effect—\n(a) so far as relating to section 194, in accordance with the provision made for the repeal of Chapter 8 of Part 3, and\n(b) otherwise, on and after the day appointed under paragraph 3(2).",
  "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/35",
    "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."
}