Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
519AApproved savings-related share option schemes
Summary
This section provides an individual with an exemption from income tax on the receipt of the granting of the right and the exercise ...
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.