Proceeds of Crime Act 2002 (c. 29)

SCHEDULES

SCHEDULE 10 U.K. Tax

Part 2 U.K. Provisions relating to Part 5

U.K. Employee etc. Share Schemes

Conditional acquisition of shares U.K.

31 Section 140A(4) of the Taxes Act 1988 (disposal etc. of shares) does not make the transferor chargeable to income tax in respect of a Part 5 transfer of shares or an interest in shares.

Commencement Information

I1 Sch. 10 para. 31 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)