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The Transfer of Undertakings (Protection of Employment) Regulations 2006
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The Transfer of Undertakings (Protection of Employment) Regulations 2006, Paragraph 12 is up to date with all changes known to be in force on or before 12 December 2024. 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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Changes and effects yet to be applied to Schedule 2 Paragraph 12:
- Regulations applied (with modifications) by 2014 c. 20 s. 9
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12.—(1) The Income Tax (Earnings and Pensions) Act 2003(1) is amended as follows.U.K.
(2) In section 498 (no charge on shares ceasing to be subject to share incentive plan in certain circumstances), in subsection (2)(c), for the words from “a transfer” to the end there is substituted “a relevant transfer within the meaning of the Transfer of Undertakings (Protection of Employment) Regulations 2006”.
(3) In Schedule 2 (approved share incentive plans), in paragraph 32(2)(c), for the words from “a transfer” to the end there is substituted “a relevant transfer within the meaning of the Transfer of Undertakings (Protection of Employment) Regulations 2006”.
Commencement Information
I1Sch. 2 para. 12 in force at 6.4.2006, see reg. 1(2)
(1)
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