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 41B
Section 41A: the relevant period
Section 41B defines the "relevant period" used to determine how employment income from employment-related securities is taxed under the remittance basis, reflecting the fact that the period over which value from such securities is earned varies depending on the type of securities arrangement involved.
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.