Crossheading Tax charge on post-acquisition chargeable events
From legislation.gov.uk
Contents
- Section 438 Charge on occurrence of chargeable event
- Section 439 Chargeable events
- Section 440 Amount of charge
- Section 441 Amount of gain realised on occurrence of chargeable event
- Section 442 Amount of consideration given for entitlement to convert
- Section 442A Relief for secondary Class 1 contributions met by employee
- Section 443 Case outside charge under section 438