Part IIU.K.INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

CHAPTER IU.K. GENERAL

Commencement Information

I1Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)

Profit-related pay, share schemes etc.U.K.

F139 Approved share option schemes: price at which shares may be acquired.U.K.

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Textual Amendments

F1Ss. 39, 40 repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)