Finance Act 2003

66(1)Paragraph 15 is amended as follows.U.K.

(2)In sub-paragraph (1)—

(a)for “the option is exercised” substitute “ they are acquired pursuant to the option ”, and

(b)for “or exercise of” substitute “ of the option or the acquisition of the shares pursuant to ”.

(3)In sub-paragraph (3), for “or exercise of” substitute “ of the option or the acquisition of the shares pursuant to ”.

(4)This paragraph has effect on and after the day appointed under paragraph 3(2).