{
  "url": "https://openlegislation.uk/finance-act-2015-paragraphs-10-to-12-of-schedule-6-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/finance-act-2015-paragraphs-10-to-12-of-schedule-6-regulations-2015/regulation-2.json",
  "legislation": "uksi/2015/1836",
  "legislation_title": "The Finance Act 2015 (Paragraphs 10 to 12 of Schedule 6) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015-paragraphs-10-to-12-of-schedule-6-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Paragraphs 10 to 12 of Schedule 6",
  "text": "In respect of Schedule 6 to the Finance Act 2015—\n(a) paragraph 10 has effect in relation to shares issued on or after 30th November 2015;\n(b) paragraph 11 has effect in relation to relevant holdings issued on or after 30th November 2015; and\n(c) paragraph 12 has effect on 30th November 2015.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "For the definition of “relevant holdings” see section 286 of the Income Tax Act 2007 (c.3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1836/regulation/2",
    "retrieved_at": "2026-10-28T23:31:02.755050+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."
}