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Taxation (International and Other Provisions) Act 2010 Schedule 7 Part 4
Costs of setting up SAYE option scheme or CSOP scheme
Schedule 7 Part 4 (paragraphs 25–29) relocates the income tax rules on deducting the costs of setting up approved Save As You Earn (SAYE) option schemes and Company Share Option Plan (CSOP) schemes, previously found in section 84A of ICTA 1988, into new section 94A of the Income Tax (Trading and Other Income) Act 2005.
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