Income Tax (Trading and Other Income) Act 2005

[F1 Purchase by company of exempt employee shareholder shares U.K.

Textual Amendments

F1 S. 385A and cross-heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 16, 38; S.I. 2013/1755, art. 2

F2 385A] No charge to tax on purchase by company of exempt employee shareholder shares U.K.

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Textual Amendments

F2 S. 385A omitted (27.4.2017) (with effect in accordance with s. 14(2)-(4) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 14(1)