Part 7Employment income: income and exemptions relating to securities
Chapter 6... share incentive plans
Other tax consequences
515Tax advantages and charges under other Acts
F1(1)
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(2)
SIPs are also dealt with in—
(a)
(b)
(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)F6, F7...
(d)
(e)
Chapter 1 of Part 11 of CTA 2009 (share incentive plans)
F10(3)
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