501 Charge on capital receipts in respect of plan shares
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Charges connected with holding of shares

501  Charge on capital receipts in respect of plan shares

(1)     This section applies if conditions A and B are met.

(2)     Condition A is that a capital receipt is received by a participant in respect of, or by reference

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