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Income Tax (Earnings and Pensions) Act 2003

Crossheading Exemption where offer made to both public and employees

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Section 542 Exemption: offer made to public and employees
Section 543 Discount not covered by exemption in section 542

Chapter 10 Priority share allocations
Crossheading Exemption where offer made to both public and employees

Crossheading Exemption where offer made to both public and employees

From legislation.gov.uk

Contents

Section 542 Exemption: offer made to public and employees
Section 543 Discount not covered by exemption in section 542