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 497
Limitations on charges on shares ceasing to be subject to plan
Section 497 establishes the general rule that no income tax charge arises when shares leave a Share Incentive Plan (SIP), except in specific limited circumstances defined elsewhere in the legislation.
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.