{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-98",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-98.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/2/paragraph/98",
  "kind": "paragraph",
  "number": "98",
  "heading": null,
  "text": "(1) Section 147 (limits on share loss relief) is amended as follows.\n(2) In subsection (1)(b)—\n(a) in sub-paragraph (i), omit “or a 1982 holding” and “or” at the end, and\n(b) for sub-paragraph (ii) substitute—\n“(ii) at a time earlier than the time of the disposal but after 5 April 2008 formed part of a section 104 holding, or\n(iii) at a time earlier than that time and than 6 April 2008 formed part of an old section 104 holding or a 1982 holding, and”.\n(3) In subsection (7)—\n(a) in the definition of “section 104 holding”, after “1992” insert “ and “old section 104 holding” is a holding that was a section 104 holding within the meaning of that provision as it applied in relation to disposals before 6 April 2008 ”, and\n(b) in the definition of “1982 holding”, insert at the end “ as it applied in relation to disposals before 6 April 2008 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/98",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}