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

Explanatory Notes

Income Tax (Earnings and Pensions) Act 2003

2003 CHAPTER 1

6th March 2003

Commentary on Sections

Omitted material

Schedule 4: Approved Csop Schemes

Overview

Part 8: Supplementary provisions

Paragraph 34: Jointly owned companies

3454. This paragraph gives statutory effect to ESC B27, so far as it relates to CSOP schemes. It corresponds to paragraph 46 of Schedule 3 to this Act, for SAYE option schemes. See Change 173 in Annex 1.