Chwilio Deddfwriaeth

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Income Tax (Earnings and Pensions) Act 2003

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Convertible shares

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52(1)This paragraph relates to the operation of section 439 (amount of charge on conversion of shares) in relation to an acquisition made on or after 6th April 2003 through a series of conversions, one or more of which occurred before that date and each of which was a pre-commencement taxable conversion or a taxable conversion.

(2)In this paragraph—

  • “pre-commencement taxable conversion” has the meaning given by paragraph 51(3), and

  • “taxable conversion” has the meaning given by section 439(6).

(3)For the purposes of section 439(1) each of the following is a “deductible amount”—

(a)the amount of the gain under section 140D(5) of ICTA from each pre-commencement taxable conversion; and

(b)the taxable amount for each taxable conversion, so far as not falling within paragraph (c), (d) or (e) of section 439(2).

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