Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 7 U.K. Transitionals and savings

Part 7 U.K. Employment income: [F1 income related to securities]

Textual Amendments

F1 Words in Sch. 7 Pt. 7 heading substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(4)

Enterprise management incentives U.K.

80 (1) Section 537 (alteration of share capital for purposes of section 536) has effect in relation to any alteration made to the share capital of a company before 11th May 2001 with the following modifications. U.K.

(2) In subsection (1), omit “and (c)”.

(3) In subsection (2), substitute “ This section ” for “This subsection”.

(4) Omit subsection (3).