- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
51(1)This paragraph relates to the operation of section 439 (amount of charge on conversion of shares) in relation to an acquisition made before 6th April 2003.
(2)For the purposes of section 439(1) each of the following is a “deductible amount”—
(a)any amounts on which the employee has become chargeable to tax under Schedule E in respect of the acquisition of the convertible shares or the interest in them;
(b)if the convertible shares, or an interest in them, were acquired through a series of conversions each of which was a pre-commencement taxable conversion, the amount of the gain under section 140D(5) of ICTA from each conversion, so far as not falling within paragraph (a); and
(c)any amount on which the employee has become chargeable to tax in respect of the shares under section 78 or 79 of FA 1988 (unapproved employee share schemes) by reference to an event that occurred before 6th April 2003.
(3)In sub-paragraph (2)(b) a “pre-commencement taxable conversion” means a conversion which—
(a)gave rise to a gain on which the employee was chargeable to tax by virtue of section 140D of ICTA, or
(b)would have done so but for the fact that the market value of the shares at the time of the conversion did not exceed the sum of the deductible amounts.
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