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Paragraph 43

United Kingdom

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

Tax is not chargeable under any provision of the Tax Acts in respect of the grant of the option.

Notes on Schedule 14

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Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)