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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax charge on other benefits from shares

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Section 457 Charge on other chargeable benefits from shares
Section 458 Chargeable benefits
Section 459 Amount of charge
Section 460 Cases outside charge under section 457

Income Tax (Earnings and Pensions) Act 2003
Tax charge on other benefits from shares

Section 459 | Amount of charge

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 7 Ch. 4 (ss. 447-450) substituted for Pt. 7 Ch. 4 (ss. 447-470) (16.4.2003 with effect in accordance with Sch. 22 para. 9(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 9(1)

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