108 Taxation of benefits of non-approved schemes
Finance Act 1994 (1994 c 9) | Legislation

108  Taxation of benefits of non-approved schemes

(1)–(5)     . . .

(6)     . . .

(7)     Subject to subsection (8) below, in the Taxes Act 1988—

(a)     in section 188(1), paragraph (c), . . .

(b)     . . .

(exemption from tax where recipient

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