396 Interpretation of sections 392 to 395
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

396  Interpretation of sections 392 to 395

(1)     This section and sections 392 to 395 form part of the SIP code (see section 488 of ITEPA 2003 (. . . share incentive plans)).

(2)     Accordingly, expressions used in this section or those sections

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