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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary provisions

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Section 461 Related acquisitions of additional shares
Section 462 Company reorganisations etc.
Section 463 Disposals of shares to connected persons etc. ignored
Section 464 Application to interests in shares
Section 465 Duty to notify acquisitions of shares or interests in shares
Section 466 Duty to notify chargeable events and chargeable benefits

Supplementary provisions
Company reorganisations etc.

Section 462 | Company reorganisations etc.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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)