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Income Tax (Earnings and Pensions) Act 2003
Schedule 4
Part 4
Shares must be fully paid up and not redeemable

Paragraph 18

Eligible shares must be—

(a)

fully paid up, and

(b)

not redeemable.

← Paragraph 17

Paragraph 18

Paragraph 19 →

Legislation: Income Tax (Earnings and Pensions) Act 2003
Citation: 2003 c. 1, paragraph 18
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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