- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/07/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Paragraph 60
Version Superseded: 17/07/2014
Alternative versions:
- 06/04/2003- Amendment
- 01/07/2003
Point in time - 17/07/2014- Amendment
Status:
Point in time view as at 01/07/2003.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Paragraph 60 is up to date with all changes known to be in force on or before 05 November 2024. 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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60(1)The partnership share agreement must specify—U.K.
(a)the ratio of matching shares to partnership shares for the time being offered by the company, and
(b)the circumstances and manner in which the ratio may be changed by the company.
(2)The ratio must not exceed 2:1 and must be applied by reference to the number of shares.
(3)A partnership share agreement must provide for the employee to be informed by the company if the ratio offered by the company changes before partnership shares are awarded to the employee under the agreement.
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