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Income Tax: special purpose share schemes

This Tax Information and Impact Note is about special purchase share schemes.

Last fetched 04 May 2026 · gov.uk

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Income Tax: special purpose share schemesapplication/pdf

At a glance

TypePolicy paper

First published10 Dec 2014

Last updated10 Dec 2014

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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