- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/07/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2003
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Changes over time for: Paragraph 17
Version Superseded: 01/09/2003
Alternative versions:
- 10/07/2003- Amendment
- 10/07/2003
Point in time - 01/09/2003- Amendment
- 01/04/2009- Amendment
Status:
Point in time view as at 10/07/2003.
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Finance Act 2003, Paragraph 17 is up to date with all changes known to be in force on or before 06 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.
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17(1)The relief is given for the accounting period in which the shares are acquired in exercise of the option.U.K.
(2)The time when the shares are acquired is when the recipient acquires a beneficial interest in the shares and not, if different, the time the shares are conveyed or transferred.
Options/Cymorth
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