Income Tax (Earnings and Pensions) Act 2003 Explanatory Notes

Paragraph 21: Requirements etc. relating to share options: introduction

3424.This is another introductory paragraph, based on paragraph 1(1) of Schedule 9 to ICTA. It lists the requirements relating to share options. The “etc.” refers to the voluntary provisions, which are authorised by paragraphs 24 and 25 of this Schedule.

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