Section 515 | Tax advantages and charges under other Acts

(1)Repealed

(2)SIPs are also dealt with in—

(a)Part 1 of Schedule 7D to TCGA 1992 (which provides for relief from capital gains tax for the trustees and for participants in relation to a Schedule 2 SIP in certain circumstances, including where shares cease to be subject to the plan), ...^F1

(b)section 95 of FA 2001 (which contains relief from stamp duty and stamp duty reserve tax for transfers of partnership or dividend shares) , ...^F2

(c)sections 392 to 395 and 405 to 408 of ITTOIA 2005 (SIPs: special rules for charges under Chapters 3 and 4 of Part 4 of that Act (dividends etc. from UK or non-UK resident companies etc.)) and section 770 of that Act (exemption for amounts applied by SIP trustees acquiring dividend shares or retained for reinvestment), ...^F2F3

(d)Chapter 5 of Part 9 of ITA 2007 (which provides for section 479 of that Act not to apply to income of the trustees of a Schedule 2 SIP in certain circumstances), and^F3F4F5

(e)Chapter 1 of Part 11 of CTA 2009 (share incentive plans)^F5

(3)Repealed