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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Attribution of interests in company

  • Section 552 Attribution of interest in company to beneficiary or associate
  • Section 553 Meaning of “appropriate percentage” for purposes of section 552
  • Section 554 Attribution of further interest in company
  1. Chapter 11 Supplementary provisions about employee benefit trusts
  2. Crossheading Attribution of interests in company

Crossheading Attribution of interests in company

From legislation.gov.uk

Contents

  1. Section 552 Attribution of interest in company to beneficiary or associate
  2. Section 553 Meaning of “appropriate percentage” for purposes of section 552
  3. Section 554 Attribution of further interest in company
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