511 PAYE deductions to be made by trustees on shares ceasing to be subject to plan
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

511  PAYE deductions to be made by trustees on shares ceasing to be subject to plan

(1)     This section applies if, as a result of any shares ceasing to be subject to [a Schedule 2] SIP—

(a)     there is an amount that counts as employment income

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