Section 40 Savings-related share option schemes.F1
United Kingdom Repealed
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Annotations
Textual amendments
- F1
Ss. 39, 40 repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
Notes on Chapter I
Commencement
- I1
Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)