Point in time view as at 02/12/2019.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Option to be capable of exercise within 10 years is up to date with all changes known to be in force on or before 09 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.
36(1)The option must be capable of being exercised within the period of 10 years beginning with the date on which it is granted.U.K.
(2)Where the exercise of the option is dependent on the fulfilment of conditions, the option is to be taken to be capable of being exercised within the period mentioned in sub-paragraph (1) if the conditions may be fulfilled within that period.
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