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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 employee share ownership trusts: relief.

Section 43 | Costs of establishing employee share ownership trusts: 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 43 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)