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Retirement of participants |
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“Good leavers” (other than retirees) |
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Share incentive plans: partnership shares |
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Share incentive plans: dividend shares |
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Share incentive plans: employee share ownership trusts |
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Enterprise management incentives: consequences of |
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Commencement and transitional provision |
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Apportionment of earnings |
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Remittance basis of taxation: special mixed fund rules |
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Amendments of Schedule 15 to ICTA etc |
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Restricted relief qualifying policies |
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New exemption for genuine transactions etc |
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Amendments relating to the charges under sections 720 and |
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Abolition of certain relief under Part 13 of CTA 2009 |
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Commencement and transitional provision |
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Income tax treatment of employee shareholder shares |
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Capital gains tax exemption for employee shareholder shares |
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Taxation of Chargeable Gains Act 1992 |
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Consequential etc amendments |
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Amendments of Part 10 of CTA 2010 |
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Abandonment guarantees and abandonment expenditure |
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Receipts arising from decommissioning |
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Decommissioning expenditure |
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Expenditure on site restoration |
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Duty to keep and preserve records |
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HMRC determination where no return delivered |
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Relief in case of overpaid tax or excessive assessment |
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Information and inspection powers |
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amendments and transitory provision |
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Transitory provision: the first chargeable period |
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Earlier provision not to have effect |
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New provision having effect from 1 April 2013 |
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Carbon price support rates from 1 April 2014 |
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Carbon price support rates from 1 April 2015 |
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