Finance Act 1991 (c. 31)

Part II U.K. INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

CHAPTER I U.K. GENERAL

Commencement Information

I1 Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)

Profit-related pay, share schemes etc. U.K.

F1 42 Costs of establishing share option or profit sharing schemes: relief. U.K.

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Textual Amendments

F1 S. 42 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)