Crossheading Employment income
From legislation.gov.uk
Contents
- Section 554Z2 Value of relevant step to count as employment income
- Section 554Z2A Exception to section 554Z2(1): close companies
- Section 554Z3 Value of relevant step
- Section 554Z4 Residence issues
- Section 554Z4A Temporary non-residents
- Section 554Z5 Overlap with money or asset subject to earlier tax liability
- Section 554Z6 Overlap with certain earnings
- Section 554Z7 Exercise price of share options
- Section 554Z8 Cases where consideration given for relevant step