Search Legislation

Income Tax (Earnings and Pensions) Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 79

 Help about opening options

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Paragraph 79 is up to date with all changes known to be in force on or before 27 February 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. Help about Changes to Legislation

This section has no associated Explanatory Notes

79(1)Section 536 (other disqualifying events) has effect in relation to any alteration made to the share capital of a company before 11th May 2001 with the following modification.U.K.

(2)In subsection (1), for paragraphs (b) and (c) substitute—

(b)any alteration to the share capital of the relevant company to which section 537 applies and is made without the prior approval of [F1an officer of Revenue and Customs] ;.

Back to top

Options/Help