Point in time view as at 06/04/2006.
Finance Act 2003, Paragraph 43 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.
43(1)In paragraph 35 of Schedule 2 (approved share incentive plans: maximum annual award), for sub-paragraphs (3) and (4) substitute—U.K.
“(3)For the purposes of this paragraph the market value of restricted shares is to be determined as if they were not.
(4)Shares are “restricted shares” if there is any contract, agreement, arrangement or condition which makes provision to which any of subsections (2) to (4) of section 423 (restricted securities) would apply if the references in those subsections to the employment-related securities were to the shares.”.
(2)Sub-paragraph (1) has effect in accordance with the provision made for the substitution of Chapter 2 of Part 7.
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