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 518
No charge in respect of receipt of option
Section 518 confirms that no income tax charge arises simply from receiving a share option under an approved Share Incentive Plan (SIP) or Save As You Earn (SAYE) share option scheme.
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.