OpenLegislation

Part V Partnership shares

United Kingdom

  1. Introduction
  2. Partnership share agreements
  3. Deductions from salary
  4. Maximum amount of deductions
  5. Minimum amount of deductions
  6. Notice of possible effect of deductions on benefit entitlement
  7. Partnership share money held for employee
  8. Plan with no accumulation period
  9. Plan with accumulation period
  10. Application of money deducted in accumulation period
  11. Restriction imposed on number of shares awarded
  12. Stopping and re-starting deductions
  13. Withdrawal from partnership share agreement
  14. Repayment of partnership share money on withdrawal of approval or termination
  15. Access to partnership shares
  16. Meaning of “salary"

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Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)