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Finance Act 2003
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Changes over time for: Paragraph 66
Version Superseded: 01/04/2009
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Finance Act 2003, Paragraph 66 is up to date with all changes known to be in force on or before 25 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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66(1)Paragraph 15 is amended as follows.U.K.
(2)In sub-paragraph (1)—
(a)for “the option is exercised” substitute “ they are acquired pursuant to the option ”, and
(b)for “or exercise of” substitute “ of the option or the acquisition of the shares pursuant to ”.
(3)In sub-paragraph (3), for “or exercise of” substitute “ of the option or the acquisition of the shares pursuant to ”.
(4)This paragraph has effect on and after the day appointed under paragraph 3(2).
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