Point in time view as at 17/12/2014.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 92 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.
92(1)The provisions of this Act mentioned in sub-paragraph (2) do not have effect for corporation tax purposes for so much of any accounting period as falls before 6th April 2003.U.K.
(2)The provisions are—
(a)in Schedule 6 (consequential amendments)—
(i)paragraph 11 (which replaces references in section 84A of ICTA to share option schemes approved under Schedule 9 to that Act with references to SAYE option schemes and CSOP schemes approved under this Act), and
(ii)paragraphs 12 and 109 (which insert Schedule 4AA to ICTA (share incentive plans: corporation tax deductions)), and
(b)the repeal by Schedule 8 (repeals) of—
(i)Part 12 of Schedule 8 to FA 2000 (corporation tax deductions in relation to employee share option plans), and
(ii)so much of any other provision of Schedule 8 to that Act as is necessary for the operation of Part 12.
(3)This paragraph has effect as an exception to the provision made by section 723(1)(b) (commencement of this Act for purposes of corporation tax).
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