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Schedule 8 F1

United Kingdom

  1. IIntroductory
  2. IIGeneral requirements
  3. IIIEligibility of individuals
  4. IVFree shares
  5. VPartnership shares
  6. VIMatching shares
  7. VIIReinvestment of cash dividends
  8. VIIITypes of share that may be used
  9. IXThe trustees
  10. XIncome tax
  11. XICapital gains tax
  12. XIICorporation tax deductions
  13. XIIISupplementary provisions

Annotations

Textual amendments

F1

Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)