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 28
Requirements as to price for acquisition of shares
Section 28 sets out the rules governing the price at which shares may be acquired under a Save As You Earn (SAYE) share option scheme, including minimum pricing requirements, adjustments for changes in share capital, and disclosure of restrictions.
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.