C1Part 7F9Employment income: income and exemptions relating to securities

Annotations:
Amendments (Textual)
F9

Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)

Modifications etc. (not altering text)
C1

Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)

Chapter 6F11... share incentive plans

Annotations:
Amendments (Textual)
F11

Word in Pt. 7 Ch. 6 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 2, 89 (with Sch. 8 paras. 90-96)

Other tax consequences

515Tax advantages and charges under other Acts

F21

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2

SIPs are also dealt with in—

a

Part 1 of Schedule 7D to TCGA 1992 (which provides for relief from capital gains tax for the trustees and for participants in relation to F5a Schedule 2SIP in certain circumstances, including where shares cease to be subject to the plan), F10...

b

section 95 of FA 2001 (which contains relief from stamp duty and stamp duty reserve tax for transfers of partnership or dividend shares) F12, F1...

c

sections 392 to 395 and 405 to 408 of ITTOIA 2005 (SIPs: special rules for charges under Chapters 3 and 4 of Part 4 of that Act (dividends etc. from UK or non-UK resident companies etc.)) and section 770 of that Act (exemption for amounts applied by SIP trustees acquiring dividend shares or retained for reinvestment)F8, F7...

d

Chapter 5 of Part 9 of ITA 2007 (which provides for section 479 of that Act not to apply to income of the trustees of F6a Schedule 2SIP in certain circumstances)F3, and

e

Chapter 1 of Part 11 of CTA 2009 (share incentive plans)

F43

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