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Schedule 13 EMPLOYEE SHARE OWNERSHIP PLANS: AMENDMENTSF1

United Kingdom Repealed

  1. 1Introductory
  2. 2The employment requirement
  3. 3Meaning of “salary”
  4. 4No charge to tax on award of shares, etc.
  5. 5Charge on disposal of beneficial interest during holding period
  6. 6Charge on distributions in respect of unappropriated shares
  7. 7Dividend shares ceasing to be subject to plan: tax credit
  8. 8Gains accruing to trustees

Annotations

Textual amendments

F1

Sch. 13 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)