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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Charges connected with holding of shares

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Section 501 Charge on capital receipts in respect of plan shares
Section 502 Meaning of “capital receipt” in section 501
Section 503 Charge on partnership share money paid over to employee
Section 504 Charge on cancellation payments in respect of partnership share agreement

Chapter 6 Approved share incentive plans
Crossheading Charges connected with holding of shares

Crossheading Charges connected with holding of shares

From legislation.gov.uk

Contents

Section 501 Charge on capital receipts in respect of plan shares
Section 502 Meaning of “capital receipt” in section 501
Section 503 Charge on partnership share money paid over to employee
Section 504 Charge on cancellation payments in respect of partnership share agreement