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Finance Act 2003

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Changes over time for: Paragraph 11

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Point in time view as at 10/07/2003.

Changes to legislation:

Finance Act 2003, Paragraph 11 is up to date with all changes known to be in force on or before 25 February 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. Help about Changes to Legislation

11(1)Section 509 (modification of section 696 where charge on shares ceasing to be subject to plan) is amended as follows.U.K.

(2)In subsection (4), for “subsection (5)” substitute “ subsections (5) and (6) ”.

(3)After subsection (5) insert—

(6)In determining for the purposes of this section (and of section 696 in its application in accordance with this section) whether the shares are readily convertible assets, section 702 has effect with the omission of subsections (5A) to (5D)..

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