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Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax charge on acquisition

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Section 446B Charge on acquisition
Section 446C Amount of charge
Section 446D Restricted securities and convertible securities

Chapter 3A Securities with artificially depressed market value
Crossheading Tax charge on acquisition

Crossheading Tax charge on acquisition

From legislation.gov.uk

Contents

Section 446B Charge on acquisition
Section 446C Amount of charge
Section 446D Restricted securities and convertible securities