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 Schedule 2 paragraph 3
Matching shares
Schedule 2 paragraph 3 explains how a Share Incentive Plan (SIP) can provide matching shares to employees in proportion to partnership shares they have acquired, and how companies can control the timing of different share provisions within the plan.
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.