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PAYE PAYE

  1. 509Modification of section 696 where charge on shares ceasing to be subject to plan
  2. 510Payments by trustees to employer company on shares ceasing to be subject to plan
  3. 511PAYE deductions to be made by trustees on shares ceasing to be subject to plan
  4. 512Disposal of beneficial interest by participant
  5. 513Capital receipts: payments by trustees to employer company
  6. 514Capital receipts: PAYE deductions to be made by trustees

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)

Notes on Chapter 6

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)