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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax advantages connected with holding of shares

  • Section 494 No charge on removal of restrictions applying to shares
  • Section 495 No charge on increase in value of shares of dependent subsidiary
  • Section 496 No charge on cash dividend retained for reinvestment
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Chapter 6 Approved share incentive plans

Crossheading Tax advantages connected with holding of shares

From legislation.gov.uk

Contents

  1. Section 494 No charge on removal of restrictions applying to shares
  2. Section 495 No charge on increase in value of shares of dependent subsidiary
  3. Section 496 No charge on cash dividend retained for reinvestment
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