Proceeds of Crime Act 2002 (c. 29)

SCHEDULES

SCHEDULE 10 U.K. Tax

Part 2 U.K. Provisions relating to Part 5

U.K. Employee etc. Share Schemes

Shares in dependent subsidiaries U.K.

33 Section 79 of the Finance Act 1988 (c. 39) (charge on increase in value of shares) does not make the transferor chargeable to income tax in respect of a Part 5 transfer of shares or an interest in shares.

Commencement Information

I1 Sch. 10 para. 33 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)