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Introduction IntroductionF1

  1. 471Options to which this Chapter applies
  2. 472Associated persons
  3. 473Introduction to taxation of securities options
  4. 474Cases where this Chapter does not apply

Annotations

Textual amendments

F1

Pt. 7 Ch. 5 substituted (16.4.2003 for specified purposes and otherwise 1.9.2003 with effect in accordance with Sch. 22 para. 10(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 10(1); S.I. 2003/1997, art. 2

Notes on Part 7

Textual amendments

F1

Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)

Modifications

C1

Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)