SolvedCrossheading Tax charge on post-acquisition chargeable events
From legislation.gov.uk
Contents
- Section 426 Charge on occurrence of chargeable event
- Section 427 Chargeable events
- Section 428 Amount of charge
- Section 428A Relief for secondary Class 1 contributions met by employee
- Section 429 Case outside charge under section 426
- Section 430 Election for outstanding restrictions to be ignored
- Section 430A Application of this Chapter where securities exchanged for further securities
- Section 431 Election for full or partial disapplication of this Chapter
- Section 431A Shares under tax advantaged plan or scheme
- Section 431B Securities acquired for purpose of avoidance
- Section 432 Definitions