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Income Tax (Earnings and Pensions) Act 2003

Chapter 10 Priority share allocations

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Crossheading Exemption where offer made to both public and employees
Crossheading Exemption where different offers made to public and employees
Crossheading Supplementary provisions

Part 7 Employment income: income and exemptions relating to securities
Chapter 10 Priority share allocations

Chapter 10 Priority share allocations

From legislation.gov.uk

Contents

Crossheading Exemption where offer made to both public and employees
Crossheading Exemption where different offers made to public and employees
Crossheading Supplementary provisions