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Finance Act 2013
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Nodiadau Esboniadol
77(1)The amendment made by paragraph 68 above has effect for the purpose of determining whether options may be granted to an individual on or after the day on which this Act is passed; but the amendment is to be ignored in determining the market value of any shares to which an option granted before that day relates.
(2)The amendments made by paragraphs 69 to 72 above have effect in relation to options granted on or after that day.
(3)The amendment made by paragraph 73 above has effect for cases where the old options are granted on or after that day.
(4)A CSOP scheme approved before that day has effect with any modifications needed to reflect the amendments made by paragraphs 68 to 76 above.
(5)In particular, in relation to options granted on or after that day, such a CSOP scheme has effect with the omission of any provision falling within a provision of Schedule 4 to ITEPA 2003 omitted by paragraph 71 above.
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