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Chapter 6 ... share incentive plansF1

United Kingdom

  1. Introduction
  2. Scope of tax advantages
  3. Tax advantages connected with award of shares
  4. Tax advantages connected with holding of shares
  5. Tax advantages connected with shares ceasing to be subject to plan
  6. Tax advantages: supplementary
  7. Scope of tax charges
  8. Charges connected with holding of shares
  9. Charges connected with shares ceasing to be subject to plan
  10. PAYE
  11. Other tax consequences

Annotations

Textual amendments

F1

Word in Pt. 7 Ch. 6 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 2, 89 (with Sch. 8 paras. 90-96)

Notes on Part 7

Textual amendments

F1

Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)

Modifications

C1

Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)