Version Superseded: 10/07/2003
Point in time view as at 06/04/2003.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 31 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.
31(1)This paragraph relates to the operation of section 199 (disposal for more than market value: amount treated as earnings) in relation to an acquisition made before 6th April 2003.U.K.
(2)Subsection (4)(b) applies, in relation to times before 6th April 2003, with the substitution of “an employment to which Chapter 2 of Part 5 of ICTA applies” for “not an excluded employment”.
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