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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 32 is up to date with all changes known to be in force on or before 04 March 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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32U.K.The scheme must provide that, if a participant dies before exercising the options, they may be exercised [F1at any time] on or after the date of death but not later than—
(a)12 months after the date of death, in a case where the participant dies before the bonus date, or
(b)12 months after the bonus date, in a case where the participant dies on or within 6 months after that date.
Textual Amendments
F1Words in Sch. 3 para. 32 inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 112, 146 (with Sch. 8 paras. 147-157)
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