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Income Tax (Earnings and Pensions) Act 2003

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This is the original version (as it was originally enacted).

Taxation of Chargeable Gains Act 1992 (c. 12)

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211(1)Amend section 149B (employee incentive schemes: conditional interests in shares) as follows.

(2)In subsection (1) for “section 140A of the Taxes Act” substitute “Chapter 2 of Part 7 of ITEPA 2003 (conditional interests in shares)”.

(3)In subsection (2) for “section 140B of the Taxes Act” substitute “section 429 of ITEPA 2003”.

(4)In subsection (4)—

(a)for “section 140A of the Taxes Act” substitute “Chapter 2 of Part 7 of ITEPA 2003”, and

(b)for “that section” substitute “that Chapter”.

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