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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax charge on increase in value of shares of dependent subsidiaries

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Section 453 Charge on increase in value of shares of dependent subsidiary
Section 454 Chargeable increases
Section 455 Amount of charge
Section 456 Cases outside charge under section 453

Chapter 4 Post-acquisition benefits from securities
Crossheading Tax charge on increase in value of shares of dependent subsidiaries

Crossheading Tax charge on increase in value of shares of dependent subsidiaries

From legislation.gov.uk

Contents

Section 453 Charge on increase in value of shares of dependent subsidiary
Section 454 Chargeable increases
Section 455 Amount of charge
Section 456 Cases outside charge under section 453