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Income Tax (Earnings and Pensions) Act 2003

Paragraph 99: Minor definitions

3236.This paragraph contains minor definitions. It derives from paragraph 129 of Schedule 8.

3237.In sub-paragraph (1), amendments have been made to the detail of the wording of the definition of “plan shares”.

3238.The definition of “provision for forfeiture” is now in sub-paragraph (1), having been moved from paragraph 65(6) of Schedule 8.

3239.The definition of “redundancy” is also now in sub-paragraph (1), having been moved from paragraph 87(3) of Schedule 8.

3240.There is also a new definition of “rights arising under a rights issue” in sub-paragraph (1). This definition brings together the partial definitions that may be found in different places in Schedule 8.

3241.The definition of “foreign cash dividend”, which may be found in paragraph 129(1) of Schedule 8, has been removed. That definition is used only once (see paragraph 75 of this Schedule), and is dealt with there.

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