{
  "url": "https://openlegislation.uk/postal-services-act-2000/schedule-4/paragraph-2",
  "json_url": "https://openlegislation.uk/postal-services-act-2000/schedule-4/paragraph-2.json",
  "legislation": "ukpga/2000/26",
  "legislation_title": "Postal Services Act 2000",
  "legislation_url": "https://openlegislation.uk/postal-services-act-2000",
  "path": "schedule/4/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "Any share issued by the Post Office company or any of its wholly owned subsidiaries in pursuance of section 63 shall be treated for the purposes of the Corporation Tax Acts as if it had been issued wholly in consideration of a subscription paid to the company concerned of an amount equal to the nominal value of the share.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/26/schedule/4/paragraph/2",
    "retrieved_at": "2026-10-29T09:20:44.870444+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."
}