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 Schedule 3 paragraph 46
Jointly owned companies
Section Schedule 3 paragraph 46 sets out how jointly owned companies are treated for the purposes of SAYE (Save As You Earn) group schemes, including deemed control rules and restrictions on participation in multiple group schemes.
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.