1. Commentary
  2. PRSI and Levy Contributions

PRSI, Levies and the Universal Social Charge, Finance Act 2012

A.2Events giving rise to a charge to income tax under unapproved share option schemes The events giving rise to a charge to income tax are - (a) the granting of the share option; and (b) the exerc...
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.