F1491No charge on award of shares as taxable benefitU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 491 repealed (with effect in accordance with Sch. 22 para. 26(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 26(1), Sch. 43 Pt. 3(4)