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Changes over time for: Paragraph 23
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 22/07/2020.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Paragraph 23 is up to date with all changes known to be in force on or before 06 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.
Changes to Legislation
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This section has no associated Explanatory Notes
23(1)The scheme must ensure that share options granted to a participant are not capable of being transferred by the participant.U.K.
(2)Paragraph 25 provides for the exercise of the options where the participant has died.
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