- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/07/2001)
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The Social Security (Contributions) Regulations 2001
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Changes over time for: Paragraph 15
Version Superseded: 01/09/2003
Alternative versions:
- 06/04/2001- Amendment
- 26/07/2001- Amendment
- 26/07/2001
Point in time - 01/09/2003- Amendment
- 06/04/2004- Amendment
Status:
Point in time view as at 26/07/2001. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Social Security (Contributions) Regulations 2001, Paragraph 15.
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Assignment or release of optionU.K.
15.—(1) A payment by way of a gain realised by the assignment or release of a right (“the first right”) to acquire shares in a body corporate (“the relevant body corporate”) chargeable to tax under Schedule E by virtue of section 135 of the Taxes Act if—
(a)sub-paragraph (2) is satisfied; and
(b)sub-paragraph (3) does not apply.
(2) This sub-paragraph is satisfied if a subsequent right forms all, or part, of the consideration given for the assignment or release of the first right.
(3) This paragraph applies if—
(a)the first right was acquired before 6th April 1999; and
(b)the total discount on the total market value of the subsequent right is substantially greater than the total discount on the total market value of the first right at the time of its assignment or release.
(4) In this paragraph “subsequent right” means a right—
(a)to acquire shares in the relevant body corporate or any other body corporate; and
(b)which is not treated as consideration for the assignment or release of the first right by virtue of section 136(1) of the Taxes Act.
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