xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
1. Securities.]
Textual Amendments
F1Sch. 3 para. 1 heading substituted (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 11(a)
Here “company” includes—
(a)any body corporate constituted under the law of, or of any part of, the United Kingdom or of any other country or territory and also any unincorporated body constituted under the law of a country or territory outside the United Kingdom; and
(b)any body incorporated under the law of, or of any part of, the United Kingdom relating to a building society within the meaning of section119(1) of the Building Societies Act 1986 F2 or an industrial and provident society registered, or deemed to be registered, under the Industrial and Provident Societies Act 1965 F3 or the Industrial and Provident Societies Act (Northern Ireland) 1969 F4.
F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F5Sch. 3 paras. 2-5 omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 11(b)
F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F5Sch. 3 paras. 2-5 omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 11(b)
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F5Sch. 3 paras. 2-5 omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 11(b)
F54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F5Sch. 3 paras. 2-5 omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 11(b)
F55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F5Sch. 3 paras. 2-5 omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 11(b)
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F5Sch. 3 paras. 2-5 omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 11(b)
6. Options to acquire, or dispose of—
(a)currency of the United Kingdom or any other country or territory;
(b)gold, silver, palladium or platinum;
(c)an asset falling within any other paragraph of this Part of this Schedule;
(d)an option to acquire, or dispose of, an asset falling within sub-paragraph (a), (b) or (c).
F67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F6Sch. 3 paras. 7-8 omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 11(c)
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F6Sch. 3 paras. 7-8 omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 11(c)
F68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F6Sch. 3 paras. 7-8 omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 11(c)
9. Any alcoholic liquor, within the meaning of section 1 of the Alcoholic Liquor Duties Act 1979 F7 in respect of which no duty has been paid under that Act.
Textual Amendments
F71979 c. 4. Section 1 was amended by article 5 of S.I. 1979/241, section 1(5) of the Finance Act 1984 (c. 43), paragraph 1 of Part II of Schedule 1 and Part I of Schedule 14 to the Finance Act 1988 (c. 39) and section 3(1) and (3) of the Finance Act 1993 (c. 34).
10. Any gemstone, including stones such as diamond, emerald, ruby, sapphire, amethyst, jade, opal or topaz and organic gemstones such as amber or pearl, whether cut or uncut and whether or not having an industrial use.
11. Certificates or other instruments which confer—
(a)property rights in respect of any asset falling within paragraphs [F81], 9 or 10;
(b)any right to acquire, dispose of, underwrite or convert an asset, being a right to which the holder would be entitled if he held any such asset to which the certificate or instrument relates; or
(c)a contractual right, other than an option, to acquire any such asset otherwise than by subscription.
Textual Amendments
F8Word in Sch. 3 para. 11(a) substituted (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 11(d)
12. Any voucher, stamp or similar document—
(a)whether used singularly or together with other such vouchers, stamps or documents; and
(b)which is capable of being exchanged for an asset falling within any other paragraph of this Part.