Part 7

Employment income: income and exemptions relating to securities
Chapter 9

Enterprise management incentives

Tax advantages: receipt of option

No charge on receipt of qualifying option
528. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)
S. 528 repealed (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 36(1)(2), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2
Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)