SCHEDULES
F1SCHEDULE 13 EMPLOYEE SHARE OWNERSHIP PLANS: AMENDMENTS
Annotations:
Amendments (Textual)
F11Introductory
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F12The employment requirement
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F13Meaning of “salary”
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F14No charge to tax on award of shares, etc.
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F15Charge on disposal of beneficial interest during holding period
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F16Charge on distributions in respect of unappropriated shares
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F17Dividend shares ceasing to be subject to plan: tax credit
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F18Gains accruing to trustees
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Sch. 13 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)