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Legislation
Finance Act 2003

Crossheading Employment income and related matters

  • Section 136 Provision of services through intermediary
  • Section 137 Exemption where homeworker’s additional expenses met by employer
  • Section 138 Taxable benefits: lower threshold for cars with a CO2 emissions figure
  • Section 139 Approved share plans and schemes
  • Section 140 Employee securities and options
  • Section 141 Corporation tax relief for employee share acquisitions
  • Section 142 Ending of relief for contributions to QUESTS
  • Section 143 Restriction of deductions for employee benefit contributions
  • Section 144 PAYE on notional payments: reimbursement period
  • Section 145 PAYE: regulations and notional payments
  • Section 146 Payroll giving: extension of 10% supplement to 5th April 2004
  • Section 147 Sub-contractor deductions etc: interest on late payment or repayment
  1. Employment income and related matters
  2. Employee securities and options

Section 140 | Employee securities and options

From legislation.gov.uk

Schedule 22 to this Act (which makes provision about securities, and options to acquire securities, acquired by reason of employment) has effect.

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