{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-83",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-83.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/8/paragraph/83",
  "kind": "paragraph",
  "number": "83",
  "heading": null,
  "text": "(1) Section 998 (withdrawal of deductions) is amended as follows.\n(2) In the heading for “approval for share incentive plan withdrawn” substitute “ share incentive plan ceases to be a Schedule 2 share incentive plan ”.\n(3) In subsection (1)—\n(a) in paragraph (a)—\n(i) after “section” insert “ 987, ”, and\n(ii) for “an approved” substitute “ a Schedule 2 ”, and\n(b) for paragraph (b) substitute—\n“(b) by virtue of paragraph 81H or 81I of Schedule 2 to ITEPA 2003 the plan is not to be a Schedule 2 share incentive plan.”",
  "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/83",
    "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."
}