Version Superseded: 07/04/2005
Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Tax charge on increase in value of shares of dependent subsidiaries is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Textual Amendments
F1Pt. 7 Ch. 4 (ss. 447-450) substituted for Pt. 7 Ch. 4 (ss. 447-470) (16.4.2003 with effect in accordance with Sch. 22 para. 9(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 9(1)
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