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Schedule 14 F1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. IIntroductory
  2. IIGeneral requirements
  3. IIIQualifying companies
  4. IVEligible employees
  5. VRequirements as to terms of option etc.
  6. VIIncome tax
  7. VIICapital gains tax
  8. VIIICompany reorganisations
  9. IXSupplementary provisions

Annotations

Textual amendments

F1

Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)