- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Finance Act 2013, PART 3.
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32U.K.Part 7 of ITEPA 2003 (employment income: income and exemptions relating to securities) is amended as follows.
33U.K.Part 3 of Schedule 2 (eligibility of individuals) is amended as follows.
34U.K.In paragraph 13 (introduction)—
(a)after the entry for paragraph 18 insert “ and ”, and
(b)omit the entry for paragraph 19 and the “and” before it.
35U.K.In paragraph 14 (time of eligibility to participate) in sub-paragraph (7)—
(a)after paragraph (b) insert “ and ”, and
(b)omit paragraph (c) and the “and” before it.
36U.K.Omit paragraphs 19 to 24 (the “no material interest” requirement).
37U.K.In Part 11 of Schedule 2 (supplementary provisions) in paragraph 100 (index of defined expressions), in the entry for “close company”, omit “(and see paragraph 20(4))”.
38(1)The amendments made by paragraphs 33 to 37 above have effect for the purpose of determining whether an individual is eligible to participate in an award of shares on the day on which this Act is passed or any later day.U.K.
(2)A SIP approved before the day on which this Act is passed has effect accordingly with the omission of any provision falling within a provision of Schedule 2 to ITEPA 2003 omitted by those paragraphs.
39U.K.Part 3 of Schedule 3 (eligibility of individuals) is amended as follows.
40U.K.In paragraph 9 (introduction) omit the entry for paragraph 11 and the “and” before it.
41U.K.Omit paragraphs 11 to 16 (the “no material interest” requirement).
42U.K.In Part 9 of Schedule 3 (supplementary provisions) in paragraph 49 (index of defined expressions), in the entry for “close company”, omit “(and see paragraph 11(4))”.
43(1)The amendments made by paragraphs 39 to 42 above have effect for the purpose of determining whether an individual is eligible to participate in a scheme on the day on which this Act is passed or any later day.U.K.
(2)A SAYE option scheme approved before the day on which this Act is passed has effect accordingly with the omission of any provision falling within a provision of Schedule 3 to ITEPA 2003 omitted by those paragraphs.
44(1)In Part 3 of Schedule 4 (eligibility of individuals) in paragraphs 10(2) and (3), 11(3) and (4) and 13(2) (which relate to the “no material interest” requirement) for “25%” substitute “ 30% ”.U.K.
(2)The amendments made by this paragraph have effect for the purpose of determining whether a person is eligible to participate in a scheme on the day on which this Act is passed or any later day (by altering what constitutes a material interest on that day and within the 12 months preceding that day).
(3)A CSOP scheme approved before the day on which this Act is passed has effect with any modifications needed to reflect the amendments made by this paragraph.
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