Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Notes

55(1)Chapter 4 of Part 7 [F1, as originally enacted,] applies in relation to shares or an interest in shares acquired before 26th October 1987 if the company was not a dependent subsidiary on that date.U.K.

(2)But it so applies—

F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)subject to paragraph 56.

Textual Amendments

F1Words in Sch. 7 para. 55 inserted (16.4.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(14)(a)(26)(b)

F2Sch. 7 para. 55(2)(a) repealed (16.4.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(14)(b)(26)(b), Sch. 43 Pt. 3(4)