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Finance Act 2003
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Changes over time for: Cross Heading: Introduction
Version Superseded: 01/04/2009
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Finance Act 2003, Cross Heading: Introduction is up to date with all changes known to be in force on or before 23 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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IntroductionU.K.
11(1)The provisions of this Part of this Schedule apply in the case of the grant of an option to acquire shares.U.K.
[F1(2)Where the shares acquired pursuant to the option are restricted shares, the provisions of this Part have effect subject to the provisions of Part 4 of this Schedule.
(3)Where the shares acquired pursuant to the option are convertible shares, the provisions of this Part have effect subject to the provisions of Part 4A of this Schedule.]
Textual Amendments
F1Sch. 23 para. 11(2)(3) substituted for Sch. 23 para. 11(2) (with effect in accordance with Sch. 22 paras. 68(2), 69(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 62; S.I. 2003/1997, art. 2
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