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Income Tax (Earnings and Pensions) Act 2003

Paragraph 17: Requirements as to listing

3412.This follows paragraph 11 of Schedule 9 to ICTA, but the interpretation of paragraph 11(c) is assisted by its division into sub-paragraph (1)(c) and (2) which introduces a new label, “a listed company”.

3413.Eligible shares have to be in a listed company, a company under the control of a listed company or in an independent company.

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