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Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax charge on other benefits from shares

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Section 457 Charge on other chargeable benefits from shares
Section 458 Chargeable benefits
Section 459 Amount of charge
Section 460 Cases outside charge under section 457

Chapter 4 Post-acquisition benefits from securities
Crossheading Tax charge on other benefits from shares

Crossheading Tax charge on other benefits from shares

From legislation.gov.uk

Contents

Section 457 Charge on other chargeable benefits from shares
Section 458 Chargeable benefits
Section 459 Amount of charge
Section 460 Cases outside charge under section 457