Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 7 U.K. [F1 Employment income: income and exemptions relating to securities]

Textual Amendments

F1 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)

Chapter 9 U.K. Enterprise management incentives

Tax advantages: receipt of option U.K.

528 No charge on receipt of qualifying option U.K.

No liability to income tax arises in respect of the receipt of a qualifying option.