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Contents

Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Introduction

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Section 471 Options to which this Chapter applies
Section 472 Associated persons
Section 473 Introduction to taxation of securities options
Section 474 Cases where this Chapter does not apply

Introduction
Cases where this Chapter does not apply

Section 474 | Cases where this Chapter does not apply

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 5 substituted (16.4.2003 for specified purposes and otherwise 1.9.2003 with effect in accordance with Sch. 22 para. 10(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 10(1); S.I. 2003/1997, art. 2