Statute
Section 446X — Income Tax (Earnings and Pensions) 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
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