C1Part 7F1Employment income: income and exemptions relating to securities
Annotations:
Amendments (Textual)
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 9Enterprise management incentives
Tax advantages: receipt of option
F2528No charge on receipt of qualifying option
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)