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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 529 is up to date with all changes known to be in force on or before 04 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.
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529Scope of tax advantages: option must be exercised within 10 yearsU.K.
This section has no associated Explanatory Notes
(1)Sections 530 to 540 apply in connection with the exercise of a qualifying option.
(2)But those sections only apply in cases where the option is exercised on or before the tenth anniversary of—
(a)the date of the grant of the option, or
(b)if it is a replacement option, the date of the grant of the original option.
(3)In the EMI code “the original option” means—
(a)where there has been one replacement option, the option that that option replaced, or
(b)where there have been two or more replacement options, the option that the first of them replaced.
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