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Chapter 1 Share incentive plans

  1. Introductory
  2. Deductions and receipts: general
  3. Deductions relating to setting up and running costs
  4. Deductions relating to payments used to acquire shares
  5. Deductions relating to provision of certain types of shares
  6. Plan ceasing to be a Schedule 2 SIP

Notes on Part 11

Modifications

C1

Pt. 11 applied by 2010 c. 8, s. 425(1) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))