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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Acquisition of shares for less than market value

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Section 193 Notional loan where acquisition for less than market value
Section 194 The amount of the notional loan
Section 195 Discharge of notional loan: amount treated as earnings

Chapter 8 Taxable benefits: notional loans in respect of acquisitions of shares
Crossheading Acquisition of shares for less than market value

Crossheading Acquisition of shares for less than market value

From legislation.gov.uk

Contents

Section 193 Notional loan where acquisition for less than market value
Section 194 The amount of the notional loan
Section 195 Discharge of notional loan: amount treated as earnings