- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/04/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2003
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Changes over time for: Paragraph 18
No versions valid at: 10/04/2003
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- 10/07/2003- Amendment
- 10/04/2003
Point in time - 22/07/2004- Amendment
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Finance Act 2003, Paragraph 18 is up to date with all changes known to be in force on or before 04 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.
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Yn ddilys o 10/07/2003
18(1)Section 701(2)(c) (PAYE: exclusions from meaning of “asset”) is amended as follows.U.K.
(2)In sub-paragraph (i), omit “or 4 (approved CSOP schemes)”.
(3)After that sub-paragraph insert—
“(ia)any shares acquired by the employee (whether or not as a result of the exercise of a right to acquire shares) under a scheme approved under Schedule 4 (approved CSOP schemes), other than shares acquired as a result of the exercise of the right before the third anniversary of the date on which it was granted or later than the tenth anniversary of that date;”.
(4)In sub-paragraph (ii), for “such a scheme” substitute “ a scheme such as is mentioned in sub-paragraph (i) or (ia) ”.
(5)This paragraph has effect in relation to shares acquired on or after 9th April 2003.
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