{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-177",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-177.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/8/paragraph/177",
  "kind": "paragraph",
  "number": "177",
  "heading": null,
  "text": "(1) Paragraph 26 (exchanges of options on company reorganisation) is amended as follows.\n(2) In sub-paragraph (2) after paragraph (b) insert—\n“(ba) obtains control of the scheme company as a result of a non-UK company reorganisation arrangement which has become binding on the shareholders covered by it; or”.\n(3) In sub-paragraph (3) after paragraph (b) omit “and” and insert—\n“(ba) where control is obtained in the way set out in sub-paragraph (2)(ba), within the period of 6 months beginning with the date on which the non-UK company reorganisation arrangement becomes binding on the shareholders covered by it, and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/177",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}