Version Superseded: 01/04/2010
Point in time view as at 06/04/2005.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 11 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.
11(1)Amend section 84A (costs of establishing share option or profit sharing schemes: relief from corporation tax) as follows.U.K.
(2)After subsection (3) insert—
“(3A)In this section, “share option scheme” means—
(a)an SAYE option scheme within the meaning of the SAYE code (see section 516(4) of ITEPA 2003 (approved SAYE option schemes)), or
(b)a CSOP scheme within the meaning of the CSOP code (see section 521(4) of that Act (approved CSOP schemes)).”
(3)In subsection (4), at the end add “to this Act or under Schedule 3 or 4 to ITEPA 2003 (approved SAYE option schemes and approved CSOP schemes)”.
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