- 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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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 14
- SCHEDULE 23
- Part 5
- Exercise of option after...
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Exercise of option after death of employee or recipient
Version Superseded: 01/09/2003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Point in time view as at 10/07/2003.
Changes to legislation:
Finance Act 2003, Cross Heading: Exercise of option after death of employee or recipient is up to date with all changes known to be in force on or before 24 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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Exercise of option after death of employee or recipientU.K.
27(1)Where an option to acquire shares obtained by reason of the employee’s employment is exercised by the recipient after the employee’s death, the condition in paragraph 14 (income tax position of the employee) is treated as met if it would be met were the employee still alive.U.K.
(2)Where an option to acquire shares obtained by reason of the employee’s employment is exercised after the death of the recipient, paragraph 1(1)(b) and Part 3 of this Schedule, and sub-paragraph (1) above, apply as if the recipient were still alive and the option were exercised by him.
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