{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-64",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-64.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/2/paragraph/64",
  "kind": "paragraph",
  "number": "64",
  "heading": null,
  "text": "In relation to shares or securities issued before 17 April 2002, section 277(5) applies with the following modifications—\n(a) the insertion after “reconstruction”, in the first place where it occurs, of “or amalgamation”, and\n(b) the omission of the words from “In this subsection” to the end.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/64",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}