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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 38 is up to date with all changes known to be in force on or before 13 February 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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38U.K.The terms on which the option is granted—
(a)must prohibit the person to whom it is granted from transferring any of that person’s rights under it, and
(b)if they permit it to be exercised after that person’s death, must not permit it to be exercised more than one year after the date of the death.
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