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Part 5 Requirement for linked savings arrangementF1

United Kingdom

  1. Requirements as to linked savings arrangement : introduction
  2. Payments for shares to be linked to approved savings arrangements
  3. Requirements as to contributions to savings arrangements
  4. Repayments under a savings arrangement : whether bonuses included

Annotations

Textual amendments

F1

Word in Sch. 3 Pt. 5 heading substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(5)(a) (with Sch. 2)

Notes on Schedule 3

Textual amendments

F1

Word in Sch. 3 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 103, 146 (with Sch. 8 paras. 147-157)