# Income Tax (Earnings and Pensions) Act 2003, Paragraph 61


Paragraphs 36 and 37 (the holding period and related matters) apply in relation to matching shares as they apply in relation to free shares.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/61 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.