# Income Tax Act 2007, Paragraph 61


In relation to shares issued before 6 April 2006, section 264(3) applies with the substitution, in paragraph (b) of the definition of “the relevant period”, of “the third anniversary” for “the fifth anniversary”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/61 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.