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Income Tax (Earnings and Pensions) Act 2003

Chapter 9 Taxable benefits: disposals of shares for more than market value

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Section 198 Shares to which this Chapter applies
Section 199 Disposal for more than market value: amount treated as earnings
Section 200 Minor definitions

Income Tax (Earnings and Pensions) Act 2003
Chapter 9 · Taxable benefits: disposals of shares for more than market value

Section 200 | Minor definitions

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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