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 521
CSOP schemes
Section 521 introduces the rules governing Company Share Option Plan (CSOP) schemes, setting out the scope of the income tax exemptions and charges that apply to share options granted under qualifying schemes.
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.