{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-24/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-24/paragraph-7.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/24/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) Schedule 4 to CTA 2009 (index of expressions) is amended as follows.\n(2) After the entry relating to “approved, approval (in relation to a share incentive plan) (in Chapter 1 of Part 11)” insert—\n“\narrangement (in Chapter 2A of Part 6)\nsection 486B(9)\n”.\n(3) Omit the entry relating to “the associated transactions condition (in Chapter 7 of Part 6)”.\n(4) After the entry relating to “effective 51% subsidiary (in Part 8)” insert—\n“\neconomically equivalent to interest (in Chapter 2A of Part 6)\nsection 486B(2)\n”.\n(5) For the entry relating to “the investing company (in Chapter 7 of Part 5)” substitute—\n“\nthe investing company (in Chapter 6A of Part 6)\nsection 521A(3)\n”.\n(6) For the entry relating to “the investing company (in Chapter 7 of Part 5)” substitute—\n“\nthe issuing company (in Chapter 6A of Part 6)\nsection 521A(3)\n”.\n(7) Omit the entries relating to “the increasing value condition (in Chapter 7 of Part 6)” and “the redemption return condition (in Chapter 7 of Part 6)”.\n(8) In the entry relating to “share (in Part 5 and in Part 6 except for Chapter 7 of that Part)”, for “7” substitute “ 6A ”.\n(9) For the entries relating to “share (in Chapter 7 of Part 6)” and “the share (in Chapter 7 of Part 6) substitute—\n“\nshare (in Chapter 6A of Part 6)\nsection 521A(4)\nthe share (in Chapter 6A of Part 6)\nsection 521B(6)\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/7",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}