Part 4 Employment Income Exemption
Finance Act 2013 (2013 c 29) | Legislation

Part 4 Employment Income Exemption

37

In Chapter 11 of Part 4 of ITEPA (employment income: miscellaneous exemptions), after section 326A insert—

“Employee shareholder agreements

326B Advice relating to proposed employee shareholder agreements

(1)     No liability to income tax arises by virtue of—

(a)

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