Section 515 — Income Tax (Earnings and Pensions) Act 2003: Tax advantages and charges under other Acts

Tax advantages and charges under other Acts 515 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 SIPs are also dealt with in—

a Part 1 of Schedule 7D to TCGA 1992 (which provides for relief from capital gains tax for the trustees and for participants in relation to a Schedule 2 SIP in certain circumstances, including where shares cease to be subject to the plan), ... b section 95 of FA 2001 (which contains relief from stamp duty and stamp duty reserve tax for transfers of partnership or dividend shares) , ... c sections 392 to 395 and 405 to 408 of ITTOIA 2005 (SIPs: special rules for charges under Chapters 3 and 4 of Part 4 of that Act (dividends etc. from UK or non-UK resident companies etc. )) and section 770 of that Act (exemption for amounts applied by SIP trustees acquiring dividend shares or retained for reinvestment) , ... d Chapter 5 of Part 9 of ITA 2007 (which provides for section 479 of that Act not to apply to income of the trustees of a Schedule 2 SIP in certain circumstances) , and e Chapter 1 of Part 11 of CTA 2009 (share incentive plans) 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .