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 226B
Deemed payment for employee shareholder shares
Section 226B provided for a deemed payment when an employee acquired shares under an employee shareholder agreement, but has been removed from the legislation for agreements entered into from December 2016 onwards.
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.