{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-9",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-9.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/9",
  "kind": "schedule",
  "number": "9",
  "heading": "APPROVED SHARE OPTION SCHEMES AND PROFIT SHARING SCHEMES",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 9 excluded (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 238(2)(c)(4), 289 (with ss. 60, 101(1), 171, 201(3))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 9 modified (29.4.1996) by Finance Act 1996 (c. 8), s. 115"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 9 modified (29.4.1996) by Finance Act 1996 (c. 8), s. 116(3)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Sch. 9 modified (28.7.2000) by Finance Act 2000 (c. 17), s. 49(1)(2)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Sch. 9 continued for specified purposes (6.4.2003 with effect in accordance with s. 723(1) of the affecting Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 418(3) (with Sch. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/9",
    "retrieved_at": "2026-10-29T09:49:54.309394+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."
}