Section 14: Tax advantaged employee share schemes

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 13: Income tax exemption for universal credit
- Section 15: Abolition of tax relief for patent royalties

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 2: Income tax: general

Schedule 2 amends the SIP code, the SAYE code, the CSOP code and the EMI code.

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