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Income and Corporation Taxes Act 1988
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- UK Public General Acts
- 1988 c. 1
- SCHEDULE 9
- PART III
- Paragraph 17
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Changes over time for: Paragraph 17
Version Superseded: 06/04/2003
Alternative versions:
- 01/02/1991- Amendment
- 03/05/1994
Point in time - Stop date 06/04/2003- Amendment
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Income and Corporation Taxes Act 1988, Paragraph 17 is up to date with all changes known to be in force on or before 18 February 2025. 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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17M1Subject to paragraphs 18 to 21 below, the rights obtained under the scheme must not be capable of being exercised before the bonus date, that is to say, the date on which repayments under the certified contractual savings scheme are due; and for the purposes of this paragraph and paragraph 16 above—
(a)repayments under a certified contractual savings scheme may be taken as including or as not including a bonus;
(b)the time when repayments are due shall be, where repayments are taken as including the maximum bonus, the earliest date on which the maximum bonus is payable and, in any other case, the earliest date on which a bonus is payable under the scheme; and
(c)the question what is to be taken as so included must be required to be determined at the time when rights under the scheme are obtained.
Marginal Citations
M1Source—1980 Sch.10 6
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