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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax advantages: receipt of option

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Section 528 No charge on receipt of qualifying option

Tax advantages: receipt of option
No charge on receipt of qualifying option

Section 528 | No charge on receipt of qualifying option

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed