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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Other tax charges

  • Section 446E Charge on restricted securities
  • Section 446F Adjustment of market value: conditional interests
  • Section 446G Adjustment of market value: consideration for entitlement to convert
  • Section 446H Adjustment of market value: charge on conversion
  • Section 446I Adjustment of consideration or benefit received
  • Section 446IA Disapplication of exceptions from charges
  1. Chapter 3A Securities with artificially depressed market value
  2. Crossheading Other tax charges

Crossheading Other tax charges

From legislation.gov.uk

Contents

  1. Section 446E Charge on restricted securities
  2. Section 446F Adjustment of market value: conditional interests
  3. Section 446G Adjustment of market value: consideration for entitlement to convert
  4. Section 446H Adjustment of market value: charge on conversion
  5. Section 446I Adjustment of consideration or benefit received
  6. Section 446IA Disapplication of exceptions from charges
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