http://www.legislation.gov.uk/ukpga/2003/1/schedule/7/part/7/crossheading/convertible-shares
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
2024-05-17
Expert Participation
2023-12-04
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. 637G(2)(a)
(b)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 2
Income Tax (Earnings and Pensions) Act 2003
s. 688AB
Finance Act 2024
s. 17(1)
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
Income Tax (Earnings and Pensions) Act 2003
s. 574A(2A)
Finance Act 2024
Sch. 9
para. 61(2)
Sch. 9
para. 125-132
Sch. 9
para. 124
Income Tax (Earnings and Pensions) Act 2003
s. 637R
Finance Act 2024
Sch. 9
para. 76(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Income Tax (Earnings and Pensions) Act 2003
s. 637Q
Finance Act 2024
Sch. 9
para. 77(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Income Tax (Earnings and Pensions) Act 2003
s. 637S
Finance Act 2024
Sch. 9
para. 77(4)(a)
Sch. 9
para. 125-132
Sch. 9
para. 124
SCHEDULES
SCHEDULE 7Transitionals and savings
Part 7Employment income: F3income related to securities
Annotations:
Amendments (Textual)
Convertible shares
49
Chapter 3 of Part 7 does not apply in relation to F2securities acquired before 17th March 1998.
F450
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F451
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F452
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F153
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in Sch. 7 Pt. 7 heading substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(4)