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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Shares of employee shareholders

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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

Shares of employee shareholders
Deemed payment for employee shareholder shares

Section 226B | Deemed payment for employee shareholder shares

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed