Paragraph 3 The Income Tax (Earnings and Pensions) Act 2003

In paragraph 37(6) of Schedule 3 to the Income Tax (Earnings and Pensions) Act 2003^f1 (exercise of options: company events) for paragraphs (a) and (b) substitute “sections 979 to 982 of the Companies Act 2006 (takeover offers: right of offeror to buy out minority shareholder)”.