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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Application of Chapters 2 to 4A

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Section 421B Application of Chapters 2 to 4A
Section 421C Associated persons
Section 421D Replacement and additional securities and changes in interests
Section 421E Exclusions: residence etc
Section 421F Exclusions: public offers
Section 421G Exclusions: approved plan or scheme securities
Section 421H Meaning of “employee-controlled” etc
Section 421I Consideration for acquisition of employment-related securities

Income Tax (Earnings and Pensions) Act 2003
Application of Chapters 2 to 4A

Section 421E | Exclusions: residence etc

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)

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