Income Tax (Earnings and Pensions) Act 2003

InterpretationU.K.

F1467Meaning of “dependent subsidiary”U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Pt. 7 Ch. 4 (ss. 447-450) substituted for Pt. 7 Ch. 4 (ss. 447-470) (16.4.2003 with effect in accordance with Sch. 22 para. 9(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 9(1)

F1468Meaning of “employee-controlled”U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1469Shares “held by outside shareholders”U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1470Minor definitionsU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .