# Income Tax Act 2007, Paragraph 66


Section 280(3) does not apply in relation to shares issued before 17 April 2002.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/66 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-66
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.