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Contents

Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 2 Restricted securities

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Crossheading Introduction
Crossheading Tax exemption on acquisition
Crossheading Tax charge on post-acquisition chargeable events

Part 7 Employment income: income and exemptions relating to securities
Chapter 2 Restricted securities

Chapter 2 Restricted securities

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Tax exemption on acquisition
Crossheading Tax charge on post-acquisition chargeable events