{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-64",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-64.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "schedule/7/paragraph/64",
  "kind": "paragraph",
  "number": "64",
  "heading": null,
  "text": "(1) This paragraph relates to the operation of section 478 (amount of charges) in relation to a securities option acquired before 6th April 2003.\n(2) For the purposes of section 478(1), any amount charged to tax under Schedule E in respect of the acquisition of the securities option is a deductible amount.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 7 para. 64 substituted (16.4.2003 for specified purposes, otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(22)(a)(26)(d); S.I. 2003/1997, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 7 para. 64 substituted (16.4.2003 for specified purposes, otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(22)(b)(26)(d); S.I. 2003/1997, art. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 7 para. 64 substituted (16.4.2003 for specified purposes, otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(22)(c)(26)(d); S.I. 2003/1997, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/64",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}