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Legislation

Finance (No. 2) Act 2023

Crossheading Reliefs for employees

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Section 16 CSOP schemes: share value limit and share class
Section 17 Enterprise management incentives: restricted shares and declarations

Part 1 Income tax, corporation tax and capital gains tax
Crossheading Reliefs for employees

Crossheading Reliefs for employees

From legislation.gov.uk

Contents

Section 16 CSOP schemes: share value limit and share class
Section 17 Enterprise management incentives: restricted shares and declarations