SCIT Payments for the release of share options chargeable under Income and Corporation Taxes Act 1988, s. 135 – Application of PAYE Regulations – Whether obligation to deduct tax under existing law prior to its amendment by Finance Act 1998, s. 67 – Payments made after Budget announcement of change but prior to enactment of amending legislation – Whether obligation to deduct tax imposed retrospectively by s. 67 and SI 1998 No 1891 – Effect of budget resolution pending enactment of Finance Bill – Appeal allowed
[2004] UKSC SPC00449
Bailii
Income and Corporation Taxes Act 1988 135, Finance Act 1998 67
England and Wales
Updated: 25 September 2021; Ref: scu.221418