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 502
Meaning of "capital receipt" in section 501
Section 502 defines what counts as a "capital receipt" for the purposes of the income tax charge on Share Incentive Plan shares under section 501, and sets out the exceptions where money or value received is not treated as a capital receipt.
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.