Crossheading Deep discount securities, the accrued income scheme etc.
From legislation.gov.uk
Contents
- Section 118 Amount to be treated as consideration on disposal of deep discount securities etc.
- Section 119 Transfers of securities subject to the accrued income scheme.
- Section 119A Increase in expenditure by reference to tax charged in relation to employment-related securities
- Section 119B Section 119A: unchargeable, and unremitted chargeable, foreign securities income
- Section 119C Section 119A: unremitted Part 7A income
- Section 120 Increase in expenditure by reference to tax charged in relation to shares etc.