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 Sch 2 para 40
Performance allowances: information to be given to employees
Section Sch 2 para 40 requires companies operating share incentive plans with performance allowances to notify employees about the performance measures used to determine their free share awards.
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.