http://www.legislation.gov.uk/id/ukpga/2003/14/schedule/23/part/6

http://www.legislation.gov.uk/ukpga/2003/14/schedule/23/part/6/crossheading/commencement/2007-12-07

Finance Act 2003

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.

text

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Statute Law Database

2024-06-12

Expert Participation

2007-12-07

Finance Act 2003

s. 87(3)(a)

(ia)

The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003

Sch.

para. 3(4)(a)

reg. 1

Finance Act 2003

Sch. 12

para. 1A

Tribunals, Courts and Enforcement Act 2007

Sch. 13

para. 147(2)

s. 89

s. 148

art. 2(1)(b)

Finance Act 2003

Sch. 12

para. 3(2)(aa)

Bankruptcy and Diligence etc. (Scotland) Act 2007

Sch. 5

para. 32

s. 223

s. 227(3)

art. 3(2)

(3)

art. 4

Finance Act 2003

Sch. 12

para. 1A

Finance Act 2008

Sch. 43

para. 9

s. 129(4)

art. 2

Finance Act 2003

s. 57(3)

Finance Act 2011

Sch. 22

para. 4

Finance Act 2003

Sch. 17A

para. 10(1)(f)

(fa)

Leasehold and Freehold Reform Act 2024

Sch. 9

para. 12(b)

s. 124(3)

Finance Act 2003

specified provision(s)

The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019

Rheoliadau Deddf Diddymu’r Hawl i Brynu a Hawliau Cysylltiedig (Cymru) 2018 (Diwygiadau Canlyniadol a Darpariaethau Arbed) 2019

reg. 5

SCHEDULES

SCHEDULE 23Corporation tax relief for employee share acquisition

Part 6Commencement and transitional provisions

Commencement

32

This Schedule applies to accounting periods of the employing company beginning on or after 1st January 2003.