No versions valid at: 10/04/2003
Point in time view as at 10/04/2003.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, Cross Heading: The company whose shares are acquired 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.
Yn ddilys o 10/07/2003
12U.K.The company whose shares are acquired in exercise of the option must be—
(a)the employing company; or
(b)a company that, at the time the option is granted, is a parent company in relation to the employing company; or
(c)a company that, at that time, is a member of a consortium that owns the employing company or a company within paragraph (b); or
(d)where, at that time, the employing company or a company within paragraph (b) is a member of a consortium that owns another company (C), a company that, at that time—
(i)is a member of the consortium or a parent company in relation to a member of the consortium, and
(ii)is also a member of the same commercial association of companies as C; or
(e)a qualifying successor company (see paragraph 13).
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