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 425
No charge in respect of acquisition in certain cases
Section 425 provides an automatic exemption from income tax on the acquisition of certain restricted securities, whilst allowing employers and employees to jointly opt out of that exemption.
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.