# Finance Act 2003, Paragraph 35


(1) In section 526(4) (charge where approved CSOP scheme option granted at a discount: deductions of charge from amount chargeable under other provisions), for the words from the beginning to “deductions” substitute “ Section 480(4) (gain realised on acquisition of securities pursuant to option etc) provides for a deduction ”.
(2) Sub-paragraph (1) has effect—
(a) so far as relating to section 194, in accordance with the provision made for the repeal of Chapter 8 of Part 3, and
(b) otherwise, on and after the day appointed under paragraph 3(2).

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.