405 SIP shares: introduction
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Shares in [Schedule 2] share incentive plans (“SIPs”)

405  SIP shares: introduction

(1)     Sections 406 to 408 contain special rules about the charge under this Chapter in respect of shares awarded to an individual under [a Schedule 2] share incentive plan.

(2)     Those sections only apply if the condition in section

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