{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-65",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-65.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/2/paragraph/65",
  "kind": "paragraph",
  "number": "65",
  "heading": null,
  "text": "In paragraph 48 (minor definitions) after sub-paragraph (2) insert—\n“(3) For the purposes of the SAYE code—\n(a) shares are subject to a “restriction” if there is any contract, agreement, arrangement or condition which makes provision to which any of subsections (2) to (4) of section 423 (restricted securities) would apply if the references in those subsections to the employment-related securities were to the shares, and\n(b) the “restriction” is that provision.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/2/paragraph/65",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}