Part I Introductory
United Kingdom
- Employee share ownership plans
- Group plans
- Meaning of “award of shares", “participant" etc.
- Application for approval
- Appeal against refusal of approval
Notes on Schedule 8
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Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)