541 Effects on other income tax charges
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Other income tax consequences

541  Effects on other income tax charges

[(1)     Nothing in the EMI code affects—

(a)     the operation of Chapters 2 to 4 of this Part in relation to shares acquired under a qualifying option, or

(b)     the operation

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