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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Purchase by company of exempt employee shareholder shares

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Section 385A No charge to tax on purchase by company of exempt employee shareholder shares

Purchase by company of exempt employee shareholder shares
No charge to tax on purchase by company of exempt employee shareholder shares

Section 385A | No charge to tax on purchase by company of exempt employee shareholder shares

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed