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Income Tax (Earnings and Pensions) Act 2003
Schedule 7
Part 3
Taxable benefits: notional loans in respect of acquisitions of shares

Paragraph 28

Chapter 8 of Part 3 does not apply in relation to acquisitions on or before 6th April 1976.

← Paragraph 27

Paragraph 28

Paragraph 29 →

Legislation: Income Tax (Earnings and Pensions) Act 2003
Citation: 2003 c. 1, paragraph 28
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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