PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER IV OTHER EXEMPTIONS AND RELIEFS

Share option and profit sharing schemes

185 Approved share option schemes.
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S. 185 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 25, Sch. 8 Pt. 1 (with Sch. 7)