Statute
Section 446Z — Income Tax (Earnings and Pensions) Act 2003: Definitions
Text of the provision Official document
Definitions 446Z 1 In this Chapter “ market value ” has the meaning indicated in section 421(1).
2 For the purposes of this Chapter sections 421(2) and 421A apply for determining the amount of the consideration given for anything.
3 In this Chapter— “ the employee ”, and “ employment-related securities ”, have the meaning indicated in section 421B(8).
4 In this Chapter “ associated person ” has the meaning indicated in section 421C.
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 →