Paper on Ratchet Arrangements and Schedule 22 Finance Act 2003

Paper on Ratchet Arrangements and Schedule 22 Finance Bill 2003 presented to the SPL Mini Meeting on 2 June 2003

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Keywords: Income tax, ITEPA 2003, Post-acquisition benefits, Ratchets, Restricted securities
Categories: Document archive, Non-HMRC compliant share plans and arrangements, Tax and trust law issues