Statute
Section 435 — Income Tax (Earnings and Pensions) Act 2003: Application of this Chapter
Text of the provision Official document
Application of this Chapter 435 This Chapter applies to employment-related securities if they are—
a convertible securities, or b an interest in convertible securities, at the time of the acquisition.
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 →