History

In the heading to Pt. 7, “income related to securities” substituted for “share-related income” by FA 2003, s. 140 and Sch. 22, para. 46(4) with effect from 10 July 2003.


CONDITIONAL INTERESTS IN SHARES PRE 6TH APRIL 2003 ACQUISITIONS

43A(1)  This paragraph relates to the operation of section 421E (exclusions from Chapters 2 to 4 of Part 7: residence) in relation to an acquisition made before 6th April 2003.

43A(2)  Section 421E(1) has effect with the substitution of “the employee was not chargeable under Case I of Schedule E in respect of the employment” for the words from “the earnings”.

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