{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-76",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-76.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/8/paragraph/76",
  "kind": "paragraph",
  "number": "76",
  "heading": null,
  "text": "(1) Section 987 (deduction for cost of setting up plan) is amended as follows.\n(2) In the heading for “an approved” substitute “ a Schedule 2 ”.\n(3) In subsection (1) for “approved by an officer of Revenue and Customs” substitute “ a Schedule 2 share incentive plan ”.\n(4) Omit subsection (3).\n(5) In subsection (4) for “approval is given” (in both places) substitute “ relevant date falls ”.\n(6) After subsection (4) insert—\n“(4A) In subsection (4) “the relevant date”, in relation to a share incentive plan, has the meaning given in paragraph 81A(6) of Schedule 2 to ITEPA 2003.”",
  "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/76",
    "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."
}