- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/09/2016)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 15/09/2016.
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 405.
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(1)Sections 406 to 408 contain special rules about the charge under this Chapter in respect of shares awarded to an individual under [F1a Schedule 2] share incentive plan.
(2)Those sections only apply if the condition in section 392(3) or (5) was met at the time the shares in question were so awarded (earnings within ITEPA 2003).
(3)This section and sections 406 to 408 form part of the SIP code (see section 488 of ITEPA 2003 (F2... share incentive plans)).
(4)Accordingly, expressions used in this section or those sections and contained in the index in paragraph 100 of Schedule 2 to that Act (F2... share incentive plans) have the meaning indicated by that index.
(5)In particular—
(a)for the meaning of “ ” see paragraph 5(1) of that Schedule,
(b)for the meaning of “ceasing to be subject to plan” see paragraph 97 of that Schedule,
(c)for the meaning of “ ” see paragraph 62(3)(b) of that Schedule,
(d)for the meaning of “participant” see paragraph 5(4) of that Schedule,
(e)for the meaning of “ ” see paragraphs 86 to 88 and 99(1) of that Schedule, and
(f)for the meaning of “ ” see paragraphs 87(6) and 99(2) of that Schedule.
Textual Amendments
F1Words in s. 405(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 62(2), 89 (with Sch. 8 paras. 90-96)
F2Word in s. 405(3)(4) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 62(3), 89 (with Sch. 8 paras. 90-96)
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