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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading SAYE option schemes, CSOP schemes

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Section 94A Costs of setting up SAYE option scheme or CSOP scheme

Chapter 5 Trade profits: rules allowing deductions
Crossheading SAYE option schemes, CSOP schemes

Crossheading SAYE option schemes, CSOP schemes

From legislation.gov.uk

Contents

Section 94A Costs of setting up SAYE option scheme or CSOP scheme