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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax advantages: exercise of option

  • Section 529 Scope of tax advantages: option must be exercised by the specified anniversary
  • Section 530 No charge on exercise of option to acquire shares at market value
  • Section 531 Limitation of charge on exercise of option to acquire shares below market value
  1. Chapter 9 Enterprise management incentives
  2. Crossheading Tax advantages: exercise of option

Crossheading Tax advantages: exercise of option

From legislation.gov.uk

Contents

  1. Section 529 Scope of tax advantages: option must be exercised by the specified anniversary
  2. Section 530 No charge on exercise of option to acquire shares at market value
  3. Section 531 Limitation of charge on exercise of option to acquire shares below market value
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