{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-79",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-79.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/79",
  "kind": "paragraph",
  "number": "79",
  "heading": null,
  "text": "(1) Section 536 (other disqualifying events) has effect in relation to any alteration made to the share capital of a company before 11th May 2001 with the following modification.\n(2) In subsection (1), for paragraphs (b) and (c) substitute—\n“(b) any alteration to the share capital of the relevant company to which section 537 applies and is made without the prior approval of an officer of Revenue and Customs ;”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/79",
    "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."
}