Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

chapter II U.K. Unapproved Employee Share Schemes

Modifications etc. (not altering text)

C1 Pt. III Ch. II (ss. 77-89) applied (6.3.1992 with effect as mentioned in s. 289 of the applying Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 120(1), 289, (with ss. 60, 101(1), 171, 201(3))

Charges to tax U.K.

F1 79 Charge for shares in dependent subsidiaries. U.K.

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Textual Amendments

F1 Ss. 77-88 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)