Point in time view as at 03/08/2005.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 80 is up to date with all changes known to be in force on or before 06 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.
80(1)Section 537 (alteration of share capital for purposes of section 536) has effect in relation to any alteration made to the share capital of a company before 11th May 2001 with the following modifications.U.K.
(2)In subsection (1), omit “and (c)”.
(3)In subsection (2), substitute “ This section ” for “This subsection”.
(4)Omit subsection (3).
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