# Income Tax (Earnings and Pensions) Act 2003, Part 5: Free shares




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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/part/5 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/part-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.