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Contents

Legislation
Finance Act 1991

Crossheading Profit-related pay, share schemes etc.

  • Section 37 Profit-related pay: increased relief.
  • Section 38 Employee share schemes: non-discrimination.
  • Section 39 Approved share option schemes: price at which shares may be acquired.
  • Section 40 Savings-related share option schemes.
  • Section 41 Profit sharing schemes.
  • Section 42 Costs of establishing share option or profit sharing schemes: relief.
  • Section 43 Costs of establishing employee share ownership trusts: relief.
  • Section 44 Priority share allocations for employees etc.
  1. CHAPTER I GENERAL
  2. Crossheading Profit-related pay, share schemes etc.

Crossheading Profit-related pay, share schemes etc.

From legislation.gov.uk

Contents

  1. Section 37 Profit-related pay: increased relief.
  2. Section 38 Employee share schemes: non-discrimination.
  3. Section 39 Approved share option schemes: price at which shares may be acquired.
  4. Section 40 Savings-related share option schemes.
  5. Section 41 Profit sharing schemes.
  6. Section 42 Costs of establishing share option or profit sharing schemes: relief.
  7. Section 43 Costs of establishing employee share ownership trusts: relief.
  8. Section 44 Priority share allocations for employees etc.
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