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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax charge on post-acquisition chargeable events

  • Section 476 Charge on occurrence of chargeable event
  • Section 477 Chargeable events
  • Section 478 Amount of charge
  • Section 479 Amount of gain realised on occurrence of chargeable event
  • Section 480 Deductible amounts
  • Section 481 Relief for secondary Class 1 contributions met by employee
  • Section 482 Relief for special contribution met by employee
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Chapter 5 Securities options

Crossheading Tax charge on post-acquisition chargeable events

From legislation.gov.uk

Contents

  1. Section 476 Charge on occurrence of chargeable event
  2. Section 477 Chargeable events
  3. Section 478 Amount of charge
  4. Section 479 Amount of gain realised on occurrence of chargeable event
  5. Section 480 Deductible amounts
  6. Section 481 Relief for secondary Class 1 contributions met by employee
  7. Section 482 Relief for special contribution met by employee
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