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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Charge on non-commercial increases

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Section 446L Charge on non-commercial increases
Section 446M Securities subject to restriction on valuation date
Section 446N Securities subject to restriction during relevant period
Section 446NA Disapplication of exceptions from charges

Chapter 3B Securities with artificially enhanced market value
Crossheading Charge on non-commercial increases

Crossheading Charge on non-commercial increases

From legislation.gov.uk

Contents

Section 446L Charge on non-commercial increases
Section 446M Securities subject to restriction on valuation date
Section 446N Securities subject to restriction during relevant period
Section 446NA Disapplication of exceptions from charges