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 30
Only certain kinds of restriction allowed
Paragraph 30 of Schedule 2 sets out the rules governing what types of restrictions may be attached to shares held in a Share Incentive Plan (SIP), ensuring that only certain permitted restrictions apply.
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.