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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax advantages connected with award of shares

  • Section 490 No charge on award or acquisition of shares: general
  • Section 491 No charge on award of shares as taxable benefit
  • Section 492 No charge on partnership share money deducted from salary
  • Section 493 No charge on acquisition of dividend shares
  1. Chapter 6 Approved share incentive plans
  2. Crossheading Tax advantages connected with award of shares

Crossheading Tax advantages connected with award of shares

From legislation.gov.uk

Contents

  1. Section 490 No charge on award or acquisition of shares: general
  2. Section 491 No charge on award of shares as taxable benefit
  3. Section 492 No charge on partnership share money deducted from salary
  4. Section 493 No charge on acquisition of dividend shares
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