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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax advantages

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Section 518 No charge in respect of receipt of option
Section 519 No charge in respect of exercise of option
Section 520 No charge in respect of post-acquisition benefits

Tax advantages
No charge in respect of post-acquisition benefits

Section 520 | No charge in respect of post-acquisition benefits

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed