Part IV U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter IV U.K. Share Options, Profit Sharing and Employee Share Ownership

Other share option schemes U.K.

F1 114 Requirements to be satisfied by approved schemes. U.K.

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Textual Amendments

F1 Ss. 113-115 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)