{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-3/paragraph-36",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-3/paragraph-36.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "schedule/3/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "The scheme may provide that if at the bonus date a participant holds an office or employment in a company which is—\n(a) an associated company of the scheme organiser, but\n(b) not a constituent company,\nthe options may be exercised within 6 months after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/3/paragraph/36",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}