Version Superseded: 10/07/2003
Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 61 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.
61(1)This paragraph applies where after 4th February but before 6th April 2003—U.K.
(a)a chargeable event (within the meaning given by section 450) occurred in relation to shares in a company, or
(b)a person received a chargeable benefit (within the meaning given by section 458) in respect of shares, or an interest in shares, in a company.
(2)Section 466 (duty to notify chargeable events and chargeable benefits) applies in relation to the event or benefit subject to the following provisions.
(3)The particulars required by section 466(2) must be provided to the Inland Revenue within 60 days after the date on which the event occurred or the benefit was received.
(4)However, no particulars of the event or benefit need be provided by a company under section 466 if the company has already given particulars of it under section 85(2) of FA 1988 (which made provision corresponding to section 466 for tax years before 2003-04).
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