Statute
Section 446X — Finance Act 2003: Application of this Chapter
Text of the provision Official document
Application of this Chapter 446X This Chapter applies if—
a employment-related securities are disposed of by an associated person so that no associated person is any longer beneficially entitled to them, and b the disposal is for a consideration which exceeds the market value of the employment-related securities at the time of the disposal.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →