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Legislation

Finance Act 1998

Crossheading PAYE: non-cash benefits etc.

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Section 64 Transitory provision relating to tradeable assets.
Section 65 Payment in the form of a readily convertible asset.
Section 66 Enhancing the value of an asset.
Section 67 Gains from share options etc.
Section 68 Vouchers and credit-tokens.
Section 69 Intermediaries, non-UK employers, agencies etc.

PAYE: non-cash benefits etc.
Enhancing the value of an asset.

Section 66 | Enhancing the value of an asset.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 63-69 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)