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Contents

Legislation

Finance Act 1991

Crossheading Profit-related pay, share schemes etc.

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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.

Profit-related pay, share schemes etc.
Costs of establishing share option or profit sharing schemes: relief.

Section 42 | Costs of establishing share option or profit sharing schemes: relief.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 42 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)