- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (03/08/2005)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Paragraph 50
Alternative versions:
- 06/04/2003- Amendment
- 03/08/2005
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Point in time view as at 03/08/2005.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Paragraph 50 is up to date with all changes known to be in force on or before 04 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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Nodiadau Esboniadol
50(1)If the plan does not provide for an accumulation period, it must provide for partnership share money to be applied by the trustees in acquiring partnership shares on behalf of the employee on the acquisition date.U.K.
(2)The number of shares awarded to each employee must be determined in accordance with the market value of the shares on the acquisition date.
(3)Sub-paragraphs (1) and (2) are subject to paragraph 53 (restriction on number of shares awarded).
(4)In those sub-paragraphs “the acquisition date” means the date set by the trustees in relation to the award of partnership shares, which must be not later than 30 days after the last date on which the partnership share money to be applied in acquiring the shares was deducted.
(5)Any surplus partnership share money remaining after the acquisition of shares by the trustees—
(a)may with the agreement of the employee be carried forward and added to the amount of the next deduction, and
(b)in any other case must be paid over to the employee as soon as practicable.
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