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Legislation

Finance Act 2001

Crossheading Employment

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Section 57 Mileage allowances: exemptions and relief
Section 58 Mileage allowances: nil liability notices
Section 59 Employees’ vehicles: withdrawal of capital allowances
Section 60 Exemption for works bus services: extension to minibuses
Section 61 Employee share ownership plans

Employment
Employee share ownership plans

Section 61 | Employee share ownership plans

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 60-62 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)