Finance Act 1974

PART IIU.K. SHARE OPTION AND SHARE INCENTIVE SCHEMES

Modifications etc. (not altering text)

C1The text of ss. 50, 54(1)(2), 56, Sch. 7 paras. 5(c), 6, 7(3), 8, 9(3)(a)(c)(4), Sch.14 Pts. I–IV, VI, VII is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

ChapterShort TitleExtent of Repeal
1972 c.41.The Finance Act 1972.Section 78.
In section 79, subsections (2)(a) and (30(a).
Schedule 12, except paragraphs 3 and 5 to 9 of Part VII and, in paragraph 6 of that Part, the definition of “share incentive scheme” and, in paragraphs 7 and 9 of that Part, the words “7 8 and”.
1973 c.51.The Finance Act 1973.In section 19 the words “78 and” and the words “and Schedule 12 to”.
Section 20.
In Schedule 8, in paragraph 5 the words “the principal Schedule”; in paragraph 7 the words from “either” to “shares; and” and the words from “in the case of subparagraph (a)” to “subparagraph (b) above”; and paragraphs 8 to 34.

These repeals do not affect the cases excepted by section 20 of this Act.