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BPR40 (ITA) – ​Liability to withhold employees’ tax in respect of section 8C gains realised by participants in an employee share option scheme (Section 8C, paragraphs 2, 11A of Fourth Schedule)

Posted on January 23, 2019 by admin_kmos
Posted in BPR40 (ITA) - ​Liability to withhold employees' tax in respect of section 8C gains realised by participants in an employee share option scheme (Section 8C, paragraphs 2, 11A of Fourth Schedule)

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← BPR41 (ITA) – De-grouping provisions: where the transferror in the first intra-group transaction and the transferee in the second intra-group transaction are the same company (Section 45(4)(a))
BPR39 (ITA) – ​Unbundling transaction – the number of shares to be distributed and the distribution of shares to shareholders who are resident in certain foreign jurisdictions (Section 46) →

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