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Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 2U.K.Other provisions

Employment income and related mattersU.K.

F139 Employee share ownership plans: minor amendmentsU.K.

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Textual Amendments

F1S. 39 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)