Conditional interests in shares
This section has no associated Explanatory Notes
45(1)This paragraph relates to the operation of section 425 (cases where Chapter 2 of Part 7 does not apply).
(2)Section 425(1) applies in relation to any acquisition made before 6th April 2003 with the substitution of “if the person was not chargeable under Case I of Schedule E in respect of the office or employment in question” for the words from “if the earnings” onwards.