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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading PAYE

  • Section 509 Modification of section 696 where charge on shares ceasing to be subject to plan
  • Section 510 Payments by trustees to employer company on shares ceasing to be subject to plan
  • Section 511 PAYE deductions to be made by trustees on shares ceasing to be subject to plan
  • Section 512 Disposal of beneficial interest by participant
  • Section 513 Capital receipts: payments by trustees to employer company
  • Section 514 Capital receipts: PAYE deductions to be made by trustees
  1. Chapter 6 Approved share incentive plans
  2. Crossheading PAYE

Crossheading PAYE

From legislation.gov.uk

Contents

  1. Section 509 Modification of section 696 where charge on shares ceasing to be subject to plan
  2. Section 510 Payments by trustees to employer company on shares ceasing to be subject to plan
  3. Section 511 PAYE deductions to be made by trustees on shares ceasing to be subject to plan
  4. Section 512 Disposal of beneficial interest by participant
  5. Section 513 Capital receipts: payments by trustees to employer company
  6. Section 514 Capital receipts: PAYE deductions to be made by trustees
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