Chapter 9 – Taxable benefits: disposals of shares for more than market value (ss 198-200)

Contents

Section 198 – Shares to which this Chapter applies [ITEPA 2003 s 198] Section commentary
Section 199 – Disposal for more than market value: amount treated as earnings [ITEPA 2003 s 199] Section commentary
Section 200 – Minor definitions [ITEPA 2003 s 200] Section commentary

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