Ask the team: Preparing for the full impact of the disguised remuneration legislation (Part 7A)

An Ask the team which considers what companies and share schemes advisers can do to prepare for the introduction (from 6 April 2011) of the proposed anti-avoidance legislation to tackle disguised remuneration in the new Part 7A of the Income Tax (Earnings and Pensions) Act 2003.

The government tabled amendments to the draft Part 7A legislation published in Finance Bill 2011.  The amendments have improved and clarified some of the share schemes exemptions, but areas of difficulty remain.  For the current position on Part 7A, see PLC Share Schemes & Incentives Part 7A tracker.

PLC Share Schemes & Incentives


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area


Subscribers and trialists can login below

Contact Us

If you need assistance logging in or have any questions about our services, please contact us.

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247448967819", "objName" : "Att looking forward to Part 7A", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-489cda80:14c63854acd:48a", "analyticsSessionCookie" : "2-489cda80:14c63854acd:48b", "statisticSensorPath" : "" }