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Schedule 10 FURTHER PROVISIONS RELATING TO PROFIT SHARING SCHEMESC1C2C3

  1. Limitations on contractual obligations of participants
  2. The period of retention
  3. The appropriate percentage
  4. Capital receipts
  5. Company reconstructions
  6. Excess or unauthorised shares
  7. P.A.Y.E. deduction of tax

Annotations

Modifications

C1

Sch. 10 excluded (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 238(2)(c)(4), 289 (with ss. 60, 101(1), 171, 201(3))

C2

Sch. 10 modified (29.4.1996) by Finance Act 1996 (c. 8), s. 116(3)

C3

Sch. 10 continued (6.4.2003 with effect in accordance with s. 723(1) of the affecting Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 418(3) (with Sch. 7)