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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Acquisition of shares for less than market value

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Section 193 Notional loan where acquisition for less than market value
Section 194 The amount of the notional loan
Section 195 Discharge of notional loan: amount treated as earnings

Acquisition of shares for less than market value
Discharge of notional loan: amount treated as earnings

Section 195 | Discharge of notional loan: amount treated as earnings

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed