Paragraph 341 Income Tax (Earnings and Pensions) Act 2003

(1)

Paragraph 82 of Schedule 2 (approved share incentive plans)^f1 is amended as follows.

(2)

In sub-paragraph (1) omit “to the Special Commissioners”.

(3)

In sub-paragraph (3)—

(a)

for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and

(b)

for “Commissioners” substitute “tribunal”.

Annotations

Footnotes

f1: Paragraphs 82 and 85 were amended by section 50 of, and paragraphs 103(1)(b) and 121(b) and (c) of Schedule 4 to, the Commissioners of Revenue and Customs Act 2005 (c. 11).