Section 446V — Income Tax (Earnings and Pensions) Act 2003: Chapter to be additional to other income tax charges

Chapter to be additional to other income tax charges 446V This Chapter does not affect any liability to income tax arising in respect of the acquisition under—

a Chapter 1 of Part 3 (earnings),

b Chapter 10 of Part 3 (taxable benefits: residual liability to charge),

ba section 226A (employee shareholder shares: amount treated as earnings),

c Chapter 3 of this Part (acquisition by conversion),

d Chapter 3A of this Part (securities with artificially depressed market value), ... e Chapter 5 of this Part (acquisition of securities pursuant to securities option) , or f Chapter 2 of Part 7A (employment income provided through third parties)