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Changes over time for: Cross Heading: Share options


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/12/2014.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Share options 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Share optionsU.K.
62U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[63(1)This paragraph relates to the operation of section 474 (exclusions from Chapter 5 of Part 7: residence) in relation to an acquisition made before 6th April 2003.U.K.
(2)Section 474(1) has effect with the substitution of “ the employee was not chargeable under Case I of Schedule E in respect of the employment ” for the words from “the earnings”.]
64(1)This paragraph relates to the operation of section 478 (amount of charges) in relation to a [securities] option [acquired] before 6th April 2003.U.K.
(2)For the purposes of section 478(1), any amount charged to tax under Schedule E in respect of the [acquisition] of the [securities] option is a deductible amount.
65(1)This paragraph relates to the operation of section [478 in relation to an event that is a chargeable event by virtue of section 477(3)(a) or (b) (acquisition of securities pursuant to an option and assignment and release of option) in the case of a share option acquired] before 6th April 2003.U.K.
(2)For the purposes of section [478(1)], if an amount was chargeable to tax under section 185(6) of ICTA (charge where option under approved share option scheme granted at a discount) in respect of the share option, so much of that amount as is attributable to the shares in question is a deductible [amount].
66U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
67U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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