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Contents

Legislation

Finance Act 2013

Crossheading Exemptions and reliefs

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Section 8 London Anniversary Games
Section 9 Glasgow Commonwealth Games
Section 10 Expenses of elected representatives
Section 11 Exemption from income tax of contributions to pension schemes
Section 12 Childcare exemptions: meaning of disabled child
Section 13 Income tax exemption for universal credit
Section 14 Tax advantaged employee share schemes
Section 15 Abolition of tax relief for patent royalties
Section 16 Limit on income tax reliefs

Exemptions and reliefs
Tax advantaged employee share schemes

Section 14 | Tax advantaged employee share schemes

From legislation.gov.uk

Schedule 2 amends the SIP code, the SAYE code, the CSOP code and the EMI code.