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Finance Act 2003

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Changes over time for: Paragraph 3

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No versions valid at: 13/04/2003

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Point in time view as at 13/04/2003.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. Help about Status

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Finance Act 2003, Paragraph 3 is up to date with all changes known to be in force on or before 28 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. Help about Changes to Legislation

Valid from 10/07/2003

3(1)The business for the purposes of which the award or grant is made must—U.K.

(a)be carried on by the employing company, and

(b)be within the charge to corporation tax.

(2)A business is within the charge to corporation tax if, or to the extent that, it is carried on by a company that is within the charge to corporation tax in respect of the profits of the business.

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