Orders of the Day — 11. Income Tax (Share Option Schemes and Share Incentive Schemes)

Part of the debate – in the House of Commons at 12:00 am on 27th March 1972.

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That charges to income tax may be imposed in connection with the acquisition by any person, as a director or employee of a body corporate, of shares or an interest in shares or of a right to acquire shares.—[Mr. Barber.]