{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-36",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-36.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/3/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "(1) Section 1130 (election for connected persons treatment) is amended as follows.\n(2) For subsection (1) substitute—\n“(1) If—\n(a) a company makes a staff provision payment, and\n(b) the company, the staff provider and (if different) the staff controller (or staff controllers) are not all connected,\nthey may jointly elect that section 1129 is to apply to them as if they were all connected.”\n(3) In subsection (2), for “must be made” substitute “ has effect ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/3/paragraph/36",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}