Direct Tax Acts, Finance Act 2014
202 Relief for agreed pay restructuringFA97 s14; FA98 s10; FA00 s18; FA01 s77 and Sch2
(1) (a) In this section –
“basic pay”, in relation to a participating employee of a qualifying company, mean...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.