[326B Advice relating to proposed employee shareholder agreements]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Employee shareholder agreements]

[326B  Advice relating to proposed employee shareholder agreements]

[(1)     No liability to income tax arises by virtue of—

(a)     the provision of relevant advice by a relevant independent adviser, or

(b)     the payment or

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