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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 21
- Part 3
- Meaning of “material interest”
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Finance Act 2003, Cross Heading: Meaning of “material interest” is up to date with all changes known to be in force on or before 01 February 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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Meaning of “material interest”U.K.
16(1)In paragraphs 10(2) and (3), 11(3) and (4) and 13(2) (material interest), for “10%” substitute “ 25% ”.U.K.
(2)This paragraph has effect for the purpose of determining whether a person is eligible to participate in a scheme on the date on which this Act is passed or any later date (by altering what constitutes a material interest on that date and within the 12 months preceding that date).
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