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Contents

Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Disapplication of Chapters 2 and 3B

  • Section 454 Deemed election for disapplication of Chapter 2
  • Section 455 Disapplication of Chapter 3B
  1. Disapplication of Chapters 2 and 3B
  2. Disapplication of Chapter 3B

Section 455 | Disapplication of Chapter 3B

From legislation.gov.uk

For the purposes of Chapter 3B (securities with artificially enhanced market value) neither the intellectual property agreement nor any transfer of intellectual property pursuant to it are things done otherwise than for genuine commercial purposes.F1

Notes

  1. F1

    Pt. 7 Ch. 4A inserted (with effect in accordance with s. 20(5)-(7) of the amending Act) by Finance Act 2005 (c. 7), s. 20(1)

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