Part 7Employment income: income and exemptions relating to securities
Chapter 6... share incentive plans
Other tax consequences
515Tax advantages and charges under other Acts
(1)
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(2)
SIPs are also dealt with in—
(a)
Part 1 of Schedule 7D to TCGA 1992 (which provides for relief from capital gains tax for the trustees and for participants in relation to F1a Schedule 2 SIP in certain circumstances, including where shares cease to be subject to the plan), ...
(b)
section 95 of FA 2001 (which contains relief from stamp duty and stamp duty reserve tax for transfers of partnership or dividend shares) F2, ...
(c)
sections 392 to 395 and 405 to 408 of ITTOIA 2005 (SIPs: special rules for charges under Chapters 3 and 4 of Part 4 of that Act (dividends etc. from UK or non-UK resident companies etc.)) and section 770 of that Act (exemption for amounts applied by SIP trustees acquiring dividend shares or retained for reinvestment)F3, ...
(d)
(e)
Chapter 1 of Part 11 of CTA 2009 (share incentive plans)
(3)
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