Point in time view as at 10/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Paragraph 27 is up to date with all changes known to be in force on or before 07 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.
27(1)Omit section 494 (no charge on removal of restrictions applying to approved share incentive plan shares).U.K.
(2)Sub-paragraph (1) has effect—
(a)so far as relating to section 427, in accordance with the provision made for the substitution of Chapter 2 of Part 7, and
(b)so far as relating to section 449, in accordance with the provision made for the substitution of Chapter 4 of Part 7.
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