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 510
Payments by trustees to employer company on shares ceasing to be subject to plan
Section 510 deals with the obligation on SIP trustees to pay sums to the employer company to cover PAYE liabilities when shares cease to be subject to a Schedule 2 Share Incentive Plan and become taxable employment income of the participant.
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.