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 11
Material interest: options and interests in SIPs
Section 11 clarifies how share options and Share Incentive Plan (SIP) trust holdings are treated when determining whether an individual has a material interest in a company under the 30% ordinary share capital test.
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.