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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Shares of employee shareholders

  • Section 226A Amount treated as earnings
  • Section 226B Deemed payment for employee shareholder shares
  • Section 226C Only one payment deemed to be made under associated agreements
  • Section 226D Shareholder or connected person having material interest in company
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Shares of employee shareholders

Section 226B | Deemed payment for employee shareholder shares

From legislation.gov.uk

15 July 2026

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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