Part 3Employment income: earnings and benefits etc. treated as earnings

F1Chapter 9Taxable benefits: disposals of shares for more than market value

Annotations:
Amendments (Textual)
F1

Pt. 3 Ch. 9 repealed (with effect in accordance with Sch. 22 para. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 23(1), Sch. 43 Pt. 3(4)

199Disposal for more than market value: amount treated as earnings

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