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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Shares of employee shareholders

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Section 226A Amount treated as earnings
Section 226B Deemed payment for employee shareholder shares
Section 226C Only one payment deemed to be made under associated agreements
Section 226D Shareholder or connected person having material interest in company

Chapter 12 Other amounts treated as earnings
Crossheading Shares of employee shareholders

Crossheading Shares of employee shareholders

From legislation.gov.uk

Contents

Section 226A Amount treated as earnings
Section 226B Deemed payment for employee shareholder shares
Section 226C Only one payment deemed to be made under associated agreements
Section 226D Shareholder or connected person having material interest in company