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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax advantages connected with holding of shares

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Section 494 No charge on removal of restrictions applying to shares
Section 495 No charge on increase in value of shares of dependent subsidiary
Section 496 No charge on cash dividend retained for reinvestment

Tax advantages connected with holding of shares
No charge on increase in value of shares of dependent subsidiary

Section 495 | No charge on increase in value of shares of dependent subsidiary

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed