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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Paragraph 17
Alternative versions:
- 06/04/2003- Amendment
- 24/09/2010- Amendment
- 01/10/2014- Amendment
- 22/07/2020
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 17 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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This section has no associated Explanatory Notes
17(1)Eligible shares must be —U.K.
(a)shares of a class listed on a recognised stock exchange, F1...
(b)shares in a company which is not under the control of another company, F2...[F3, or
(ba)shares in a company which is subject to an employee-ownership trust (within the meaning of paragraph 27(4) to (6) of Schedule 2).]
F4(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in Sch. 4 para. 17(1) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 37 para. 21(1)(2)
F2Word in Sch. 4 para. 17(1)(b) omitted (24.9.2010 with effect in accordance with s. 39(3)-(9) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 39(2)(a)(ii)(3)(a)
F3Sch. 4 para. 17(1)(ba) and word inserted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 21(1)(2)
F4Sch. 4 para. 17(1)(c) omitted (24.9.2010 with effect in accordance with s. 39(3)-(9) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 39(1)(3)(a)
F5Sch. 4 para. 17(2) omitted (24.9.2010 with effect in accordance with s. 39(3)-(9) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 39(2)(a)(iii)(3)(a)
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