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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax advantages connected with award of shares

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Section 490 No charge on award or acquisition of shares: general
Section 491 No charge on award of shares as taxable benefit
Section 492 No charge on partnership share money deducted from salary
Section 493 No charge on acquisition of dividend shares

Tax advantages connected with award of shares
No charge on award of shares as taxable benefit

Section 491 | No charge on award of shares as taxable benefit

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed