Income Tax (Earnings and Pensions) Act 2003

Tax charge on increase in value of shares of dependent subsidiaries U.K.

F1 453 Charge on increase in value of shares of dependent subsidiary U.K.

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Textual Amendments

F1 Pt. 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)

F1 454 Chargeable increases U.K.

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F1 455 Amount of charge U.K.

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F1 456 Cases outside charge under section 453 U.K.

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