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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax charge on increase in value of shares of dependent subsidiaries

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Section 453 Charge on increase in value of shares of dependent subsidiary
Section 454 Chargeable increases
Section 455 Amount of charge
Section 456 Cases outside charge under section 453

Income Tax (Earnings and Pensions) Act 2003
Tax charge on increase in value of shares of dependent subsidiaries

Section 455 | Amount of charge

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 4 (ss. 447-450) substituted for Pt. 7 Ch. 4 (ss. 447-470) (16.4.2003 with effect in accordance with Sch. 22 para. 9(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 9(1)

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