Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 100
Index of defined expressions
Section 100 of Schedule 2 provides a comprehensive glossary of all defined terms and expressions used throughout the Share Incentive Plan (SIP) code, directing the reader to where each definition can be found.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.