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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary

  • Section 444 Definitions
  1. Supplementary
  2. Definitions

Section 444 | Definitions F1

From legislation.gov.uk

(1)In this Chapter—

(2)In this Chapter “market value” has the meaning indicated in section 421(1).

(3)For the purposes of this Chapter sections 421(2) and 421A apply for determining the amount of the consideration given for anything and section 421I applies for determining the amount of the consideration given for the acquisition of employment-related securities.

(4)In this Chapter—

(5)In this Chapter “associated person” has the meaning indicated in section 421C.

(6)In this Chapter—

(7)In this Chapter “convertible securities” has the meaning indicated in section 436.

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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