Session 2012 - 13
Internet Publications
Other Bills before Parliament
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| | For other Amendment(s) see the following page(s):
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| | Finance Bill Committee 76-84 |
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| | (Except Clauses 1, 3, 16, 183, 184 and 200 to 212; Schedules 3 and 41; any new Clauses, and
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| | any new Schedules, first appearing on the Order Paper not later than Tuesday 16 April 2013
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| | and relating to tax measures concerning housing; and any new Clauses, and any new Sched
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| | ules, relating to value added tax or the bank levy or air passenger duty or the subject matter
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| | of Clauses 1 and 16 and Schedule 3 or the subject matter of Clause 3 or the subject matter of
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| | Clauses 203 to 212 and Schedule 41)
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| | Clause 192, page 113, line 26, after ‘rights)’ insert— |
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| | | ‘(a) | has effect subject to the amendment in subsection (1A) in relation to |
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| | | agreements for the grant or assignment of an option that are entered into |
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| | | during the period beginning with 21 March 2012 and ending immediately |
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| | | before the day on which this Act is passed, and’. |
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| | Clause 192, page 113, line 28, leave out from ‘into’ to end of line 29 and insert |
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| | Clause 192, page 113, line 29, at end insert— |
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| | | ‘(1A) | At the end of subsection (1A) insert “or an agreement for the future grant or |
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| | | assignment of an option”.’. |
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| | Clause 192, page 114, line 30, at end insert— |
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| | | ‘(6A) | Subsections (8) to (10) apply where— |
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| | | (a) | as a result of subsection (1A) of this section, section 45 of FA 2003 does |
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| | | not apply in relation to a contract of the kind mentioned in subsection |
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| | | (1)(a) of that section (“the original contract”), |
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| | | (b) | the original contract was substantially performed or completed (or, in a |
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| | | case that would have fallen within subsection (5) of that section, |
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| | | substantially performed or completed so far as relating to the relevant |
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| | | part of the subject-matter of the original contract) at the same time as, and |
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| | | in connection with, the substantial performance or completion of an |
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| | | agreement for the grant or assignment of an option, and |
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| | | (c) | that time fell before the day on which this Act is passed.’. |
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| | Clause 192, page 114, line 31, leave out from beginning to ‘apply’ and insert |
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| | ‘Subsections (8) to (10) also’. |
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