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Finance Act 2004
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17(1)Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 (enterprise management incentives) is amended as follows.U.K.
(2)In paragraph 18 (excluded activities: leasing of certain ships), in sub-paragraph (1) for “oil rigs” substitute “ offshore installations ”.
(3)In paragraph 18(2) for “oil rig” substitute “ offshore installation ”.
(4)In paragraph 18(8) omit the definition of “oil rig”.
(5)In paragraph 59 (index of defined expressions) at the appropriate place insert—
| “offshore installation | section 837C of ICTA” |
(6)This paragraph has effect in relation to a right to acquire shares in a company granted on or after 6th April 2004.
(7)Nothing in this paragraph affects the operation of Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 in relation to a right to acquire shares in a company granted before that date.
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