497 Limitations on charges on shares ceasing to be subject to plan
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Tax advantages connected with shares ceasing to be subject to plan

497  Limitations on charges on shares ceasing to be subject to plan

(1)     No liability to income tax arises on free or matching shares ceasing to be subject to the plan,

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