{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-81",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-81.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/2/paragraph/81",
  "kind": "paragraph",
  "number": "81",
  "heading": null,
  "text": "For the purpose of determining whether shares or securities are to be regarded as comprised in a company's qualifying holdings at any time, section 303(1)(g) to (k) (and accordingly sections 307 to 309) do not apply in relation to shares or securities acquired before 6 April 2018 by the company by means of the investment of—\n(a) money raised by the issue before 17 March 1998 of shares in or securities of the investing company, or\n(b) money derived from the investment by that company of any such money.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 2 para. 81 inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 8(4), 13; S.I. 2018/931, reg. 4(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/81",
    "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."
}