{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-24.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/2/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "In section 452(2) (shares in research institution spin-out companies: market value on acquisition)—\n(a) omit the “and” after paragraph (c), and\n(b) after paragraph (d) insert\n“, and\n(e) determining any amount that counts as employment income of the employee in respect of the employment under Chapter 2 of Part 7A (employment income provided through third parties)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/24",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}