# Income Tax (Earnings and Pensions) Act 2003, Paragraph 64

Extent: E+W+S+N.I.

(1) This paragraph relates to the operation of section 478 (amount of charges) in relation to a securities option acquired before 6th April 2003.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/64 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.