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Income Tax (Earnings and Pensions) Act 2003 Schedule 7 paragraphs 62–67
Share options
Schedule 7 paragraphs 62–67 provide transitional rules for the tax treatment of share options that were acquired before 6 April 2003, ensuring that the move from the old Schedule E regime to the new ITEPA 2003 framework does not result in unfair double taxation or incorrect residence-based exclusions.
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