Part VI MATERIAL INTEREST TESTF1
United Kingdom
- Interests under trusts
- Options etc.
- Shares held by trustees of approved profit sharing schemes
- Shares subject to an employee benefit trust
Annotations
Textual amendments
- F1
Sch. 9 Pts. 1, 2, 6 repealed (except for specified purposes) (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 112(1), Sch 8 Pt. 1 (with Sch. 7)
Notes on Schedule 9
Modifications
- C1
Sch. 9 excluded (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 238(2)(c)(4), 289 (with ss. 60, 101(1), 171, 201(3))
- C2
Sch. 9 modified (29.4.1996) by Finance Act 1996 (c. 8), s. 115
- C3
Sch. 9 modified (29.4.1996) by Finance Act 1996 (c. 8), s. 116(3)
- C4
Sch. 9 modified (28.7.2000) by Finance Act 2000 (c. 17), s. 49(1)(2)
- C5
Sch. 9 continued for specified purposes (6.4.2003 with effect in accordance with s. 723(1) of the affecting Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 418(3) (with Sch. 7)