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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax advantages connected with holding of shares

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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

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

Crossheading Tax advantages connected with holding of shares

From legislation.gov.uk

Contents

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