Income Tax (Earnings and Pensions) Act 2003

[F1455Disapplication of Chapter 3BU.K.
This section has no associated Explanatory Notes

For the purposes of Chapter 3B (securities with artificially enhanced market value) neither the intellectual property agreement nor any transfer of intellectual property pursuant to it are things done otherwise than for genuine commercial purposes.]

Textual Amendments

F1Pt. 7 Ch. 4A inserted (with effect in accordance with s. 20(5)-(7) of the amending Act) by Finance Act 2005 (c. 7), s. 20(1)