# Income Tax Act 2007, Paragraph 63


(1) In relation to shares issued before 6 April 2007, section 273(1) applies as if it gave “eligible shares” the same meaning as that given by paragraph 6(1) of Schedule 15B to ICTA at the time of the issue of the shares.
(2) In relation to shares issued before 6 April 2006, section 273(1) applies with the substitution of “3 years” for “5 years”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/63 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.