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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Interpretation

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Section 467 Meaning of “dependent subsidiary”
Section 468 Meaning of “employee-controlled”
Section 469 Shares “held by outside shareholders”
Section 470 Minor definitions

Income Tax (Earnings and Pensions) Act 2003
Interpretation

Section 470 | Minor definitions

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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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