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Finance Act 2003

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Changes over time for: Cross Heading: Requirements for relief

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No versions valid at: 10/04/2003

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Point in time view as at 10/04/2003.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. Help about Status

Changes to legislation:

Finance Act 2003, Cross Heading: Requirements for relief 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. Help about Changes to Legislation

Yn ddilys o 10/07/2003

Requirements for reliefU.K.

2U.K.Relief under this Schedule is available only if the requirements of this Schedule are met as to—

(a)the business for the purposes of which the award or grant is made (paragraph 3);

(b)the kind of shares acquired (paragraph 4);

(c)the company whose shares are acquired (paragraph 6 or 12); and

(d)the income tax position of the employee (paragraph 7, 14 or 20).

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