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← Income Tax (Earnings and Pensions) Act 2003

Income Tax (Earnings and Pensions) Act 2003 s 522

Income Tax (Earnings and Pensions) Act 2003 s 522

s 522 Share options to which this Chapter applies

(1) This Chapter applies to a share option granted to an individual— (a) in accordance with the provisions of a Schedule 4 CSOP scheme, and (b) by reason of the individual’s office or employment as a director or employee of a company. (2) The individual may be a director or employee of the company whose shares are the subject of the share option, or of some other company.

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