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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 552 is up to date with all changes known to be in force on or before 04 November 2024. 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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- s. 452(2)(aa) inserted by 2013 c. 29 Sch. 23 para. 11
- s. 637T inserted by S.I. 2024/1012 reg. 3(7)
- s. 683(3D) inserted by S.I. 2024/1012 reg. 4(4)
- s. 707A inserted by 2024 c. 3 s. 36(4)
552Attribution of interest in company to beneficiary or associateU.K.
This section has no associated Explanatory Notes
(1)This section applies if—
(a)after 13th March 1989 B, or an associate of B's, has received a payment (“the relevant payment”) from the trustees of the employee benefit trust, and
(b)at any time during the period of 3 years ending with the day on which the relevant payment was received (“the payment date”), the property subject to the trust consisted of or included any part of the ordinary share capital of the company.
(2)In such a case B or the associate is to be treated for the purposes of the listed provision as having been the beneficial owner of the appropriate percentage of the ordinary share capital of the company on the payment date.
(3)This is in addition to any percentage of that share capital of which B or the associate was actually the beneficial owner on that date.
(4)Section 553 explains what is meant by “the appropriate percentage”.
Modifications etc. (not altering text)
C1Ss. 552-554 applied (6.4.2007) by Income Tax Act 2007 (c. 3), ss. 395(5), 1034(1) (with Sch. 2)
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