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Part XIII Supplementary provisions

United Kingdom

  1. Company reconstructions
  2. Treatment of shares acquired under rights issue
  3. Power to require information
  4. Withdrawal of approval
  5. Appeal against withdrawal of approval
  6. Termination of plan
  7. Effect of plan termination notice
  8. Meaning of shares being withdrawn from or ceasing to be subject to plan
  9. Meaning of participant ceasing to be in relevant employment
  10. Exercise of functions conferred on “the Inland Revenue"
  11. Determination of market value
  12. Meaning of “associated company"
  13. Jointly owned companies
  14. Meaning of “readily convertible asset"
  15. Minor definitions
  16. Index of defined expressions

Notes on Schedule 8

Textual amendments

F1

Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)