http://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/63/2003-04-06
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-05-20
2003-04-06
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
SCHEDULES
SCHEDULE 7Transitionals and savings
Part 7Employment income: share-related income
Share options
63
1
This paragraph relates to the operation of section 473 (share options to which Chapter 5 of Part 7 does not apply).
2
Section 473(1) applies in relation to a share option granted before 6th April 2003 with the substitution of “if the person was not chargeable under Case I of Schedule E in respect of the office or employment” for the words from “if the earnings” onwards.