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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Introduction

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Section 471 Options to which this Chapter applies
Section 472 Associated persons
Section 473 Introduction to taxation of securities options
Section 474 Cases where this Chapter does not apply

Income Tax (Earnings and Pensions) Act 2003
Chapter 5 Securities options

Crossheading Introduction

From legislation.gov.uk

Contents

Section 471 Options to which this Chapter applies
Section 472 Associated persons
Section 473 Introduction to taxation of securities options
Section 474 Cases where this Chapter does not apply

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