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Home/Legislation/Payroll Tax Act 2007/22

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Payroll Tax Act 2007

22Grant of share pursuant to exercise of option

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#### 22 Grant of share pursuant to exercise of option 22 Grant of share pursuant to exercise of option > The grant of the share by an employer does not constitute wages for the purposes of this Act if the employer is required to grant the share as a consequence of the exercise of an option by a person and— > > > (a) the grant of the option to the person constitutes wages for the purposes of this Act, or > > > (b) the option was granted to the person before 1 July 2003.

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Section 22 - Payroll Tax Act 2007 - Grant of share pursuant to exercise of option — Zoe