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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Charges connected with shares ceasing to be subject to plan

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Section 505 Charge on free or matching shares ceasing to be subject to plan
Section 506 Charge on partnership shares ceasing to be subject to plan
Section 507 Charge on disposal of beneficial interest during holding period
Section 508 Identification of shares ceasing to be subject to plan

Chapter 6 Approved share incentive plans
Crossheading Charges connected with shares ceasing to be subject to plan

Crossheading Charges connected with shares ceasing to be subject to plan

From legislation.gov.uk

Contents

Section 505 Charge on free or matching shares ceasing to be subject to plan
Section 506 Charge on partnership shares ceasing to be subject to plan
Section 507 Charge on disposal of beneficial interest during holding period
Section 508 Identification of shares ceasing to be subject to plan