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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 8 Taxable benefits: notional loans in respect of acquisitions of shares

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Crossheading Introduction
Crossheading Acquisition of shares for less than market value
Crossheading Supplementary provisions

Part 3 Employment income: earnings and benefits etc. treated as earnings
Chapter 8 Taxable benefits: notional loans in respect of acquisitions of shares

Chapter 8 Taxable benefits: notional loans in respect of acquisitions of shares

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Acquisition of shares for less than market value
Crossheading Supplementary provisions