Section 81: Changes in interest.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Finance Act 1988
- Section 80: Charge on special benefits.
- Section 82: Company reorganisations etc.

Part III: Income Tax, Corporation Tax and Capital Gains Tax — chapter II: Unapproved Employee Share Schemes

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.