- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
4. In regulation 1(2) (interpretation)—
(a)omit the definition of “convertible shares”;
(b)in the definition of “readily convertible asset” for the words from “section 203F” to the end substitute “section 702 of ITEPA 2003(1) as amended by the Finance Act 2003;”;
(c)after the definition of “regular interval” insert—
““restricted securities” and “restricted interest in securities” have the meanings given in sections 423 and 424 of ITEPA 2003(2) as substituted by the Finance Act 2003;”; and
(d)after the definition of “secondary contributor” insert—
““securities” and “securities option” have the meaning given by section 420 of ITEPA 2003(3) as substituted by the Finance Act 2003;”.
Section 702 is amended by paragraph 15 of Schedule 22 to the Finance Act 2003 (c. 14). Schedule 22 to that Act is referred below as “Schedule 22”.The definition of “ITEPA 2003” was inserted into section 122(1) of the 1992 Act by paragraph 178, and into section 121(1) of the 1992 Northern Ireland Act by paragraph 199, of Schedule 6 to ITEPA 2003.
Sections 423 and 424 are substituted by paragraph 3(1) of Schedule 22.
Section 420 is substituted by paragraph 2(1) of Schedule 22.
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