F1518No charge in respect of receipt of optionU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 518 repealed (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 29(1)(2), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2