{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-51",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-51.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/22/paragraph/51",
  "kind": "paragraph",
  "number": "51",
  "heading": null,
  "text": "In section 120 (increase in expenditure by reference to tax charged in relation to shares etc), after subsection (8) insert—\n“(9) References in this section to ITEPA 2003 are to that Act as originally enacted.”.",
  "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/51",
    "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."
}