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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax advantages

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Section 518 No charge in respect of receipt of option
Section 519 No charge in respect of exercise of option
Section 520 No charge in respect of post-acquisition benefits

Chapter 7 Approved SAYE option schemes
Crossheading Tax advantages

Crossheading Tax advantages

From legislation.gov.uk

Contents

Section 518 No charge in respect of receipt of option
Section 519 No charge in respect of exercise of option
Section 520 No charge in respect of post-acquisition benefits