PRSI, Levies and the Universal Social Charge, Finance Act 2012
A.5Calculating the gain chargeable to income tax
A.5.1General
The gain chargeable to income tax on the exercise, assignment or release of a share option is the difference between:
(a) the market ...
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.