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 485
Application of this Chapter where share option exchanged for another
Section 485 deals with what happens for tax purposes when an employee exchanges one share option for a replacement share option, providing a form of rollover relief so that the swap itself does not trigger an immediate tax charge.
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.