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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

Income Tax (Trading and Other Income) Act 2005
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

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1F2

Notes

F1
S. 385A omitted (27.4.2017) (with effect in accordance with s. 14(2)-(4) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 14(1)
F2
S. 385A and cross-heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 16, 38; S.I. 2013/1755, art. 2

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