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Income Tax (Earnings and Pensions) Act 2003

Chapter 9 Taxable benefits: disposals of shares for more than market value

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Section 198 Shares to which this Chapter applies
Section 199 Disposal for more than market value: amount treated as earnings
Section 200 Minor definitions

Part 3 Employment income: earnings and benefits etc. treated as earnings
Chapter 9 Taxable benefits: disposals of shares for more than market value

Chapter 9 Taxable benefits: disposals of shares for more than market value

From legislation.gov.uk

Contents

Section 198 Shares to which this Chapter applies
Section 199 Disposal for more than market value: amount treated as earnings
Section 200 Minor definitions