505 Charge on free or matching shares ceasing to be subject to plan
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Charges connected with shares ceasing to be subject to plan

505  Charge on free or matching shares ceasing to be subject to plan

(1)     When free or matching shares cease to be subject to the plan, there may be an amount that counts as employment income of the participant depending on the period that has elapsed between—

(a)     the date when the shares were awarded to the participant (“the award date”), and

(b)     the date when they cease to

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