Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 55 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.
55(1)Chapter 4 of Part 7 [F1, as originally enacted,] applies in relation to shares or an interest in shares acquired before 26th October 1987 if the company was not a dependent subsidiary on that date.U.K.
(2)But it so applies—
F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)subject to paragraph 56.
Textual Amendments
F1Words in Sch. 7 para. 55 inserted (16.4.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(14)(a)(26)(b)
F2Sch. 7 para. 55(2)(a) repealed (16.4.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(14)(b)(26)(b), Sch. 43 Pt. 3(4)
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