Crossheading Other tax charges
From legislation.gov.uk
Contents
- 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