# Income Tax Act 2007, Paragraph 43

Extent: E+W+S+N.I.

(1) Section 140 does not apply in relation to shares issued before 6 April 1998.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/43 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.