Point in time view as at 06/04/2006.
Finance Act 2003, Paragraph 40 is up to date with all changes known to be in force on or before 07 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.
40(1)In section 540(1) (enterprise management incentives: notional loan provisions not to apply in relation to acquisition of shares by exercise of qualifying option), for “Chapter 8 of Part 3” substitute “ Chapter 3C of this Part ”.U.K.
(2)Sub-paragraph (1) has effect in accordance with the provision made for the repeal of Chapter 8 of Part 3.
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