Point in time view as at 13/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Paragraph 53 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.
53U.K.In section 149B (employee incentive schemes: conditional interests in shares), after subsection (4) insert—
“(5)This section does not apply to acquisitions on or after the day appointed under paragraph 3(2) of Schedule 22 to the Finance Act 2003.
(6)References in this section to ITEPA 2003 are to that Act as originally enacted.”.
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