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Contents

Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Introduction

  • Section 435 Application of this Chapter
  • Section 436 “Convertible securities”
  1. Introduction
  2. Application of this Chapter

Section 435 | Application of this Chapter

From legislation.gov.uk

This Chapter applies to employment-related securities if they are—F1

(a)convertible securities, orF1

(b)an interest in convertible securities,F1

at the time of the acquisition.

Notes

  1. F1

    Pt. 7 Ch. 3 substituted (1.9.2003 with effect in accordance with Sch. 22 para. 4(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 4(1); S.I. 2003/1997, art. 2

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