C1Part 7F3Employment income: income and exemptions relating to securities

Annotations:
Amendments (Textual)
F3

Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)

Modifications etc. (not altering text)
C1

Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)

Chapter 9Enterprise management incentives

Tax advantages: taxable benefits

540No charge on acquisition of shares as taxable benefit

1

F4... F1Chapter 3C of this Part (taxable benefits: notional loans in respect of acquisitions of shares) does not apply in relation to the acquisition of shares by the exercise of a qualifying option.

F22

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