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

Chapter 4 U.K. Personal taxation

Employment-related securities and options U.K.

85 Relief where national insurance contributions met by employee U.K.

(1) Schedule 16 to this Act provides—

(a) for income tax relief in certain cases where national insurance contributions are met by an employee, and

(b) for consequential amendments.

(2) This section (and that Schedule) come into force in accordance with provision made by the Treasury by order made by statutory instrument.

Commencement Information

I1 S. 85 in force at 1.9.2004 by S.I. 2004/1945, art. 2