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Contents

Legislation

Finance Act 2003

Crossheading Employment income and related matters

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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

Employment income and related matters
Corporation tax relief for employee share acquisitions

Section 141 | Corporation tax relief for employee share acquisitions

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 141 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 559, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)