Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2004

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

17(1)Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 (enterprise management incentives) is amended as follows.

(2)In paragraph 18 (excluded activities: leasing of certain ships), in sub-paragraph (1) for “oil rigs” substitute “offshore installations”.

(3)In paragraph 18(2) for “oil rig” substitute “offshore installation”.

(4)In paragraph 18(8) omit the definition of “oil rig”.

(5)In paragraph 59 (index of defined expressions) at the appropriate place insert—

“offshore installationsection 837C of ICTA”

(6)This paragraph has effect in relation to a right to acquire shares in a company granted on or after 6th April 2004.

(7)Nothing in this paragraph affects the operation of Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 in relation to a right to acquire shares in a company granted before that date.

Yn ôl i’r brig

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