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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 3B Securities with artificially enhanced market value

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Crossheading Introduction
Crossheading Charge on non-commercial increases
Crossheading Supplementary

Part 7 Employment income: income and exemptions relating to securities
Chapter 3B Securities with artificially enhanced market value

Chapter 3B Securities with artificially enhanced market value

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Charge on non-commercial increases
Crossheading Supplementary