http://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/56/2009-04-01
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-10-29
Expert Participation
2009-04-01
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
Income Tax (Earnings and Pensions) Act 2003
s. 637T
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(7)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 683(3D)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 4(4)
reg. 1(2)
(3)
SCHEDULES
SCHEDULE 7Transitionals and savings
Part 7Employment income: F2income related to securities
Annotations:
Amendments (Textual)
Post-acquisition benefits from shares
56
The removal or variation of a restriction applying to shares or an interest in shares acquired before 26th October 1987 is not a chargeable event for the purposes of section 449 F1, as originally enacted, if paragraph 7 of Schedule 8 to FA 1973 (requirement for disposal to nominees at price not exceeding market value on termination of employment) would have applied to it.
Words in Sch. 7 Pt. 7 heading substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(4)