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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax charge where restrictions or rights varied

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Section 451 Amount of charge
Section 452 Cases outside charge under section 449

Chapter 4 Post-acquisition benefits from securities
Crossheading Tax charge where restrictions or rights varied

Crossheading Tax charge where restrictions or rights varied

From legislation.gov.uk

Contents

Section 451 Amount of charge
Section 452 Cases outside charge under section 449