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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary

  • Section 446O “Relevant period” and “valuation date”
  • Section 446P Definitions
  1. Supplementary
  2. Definitions

Section 446P | Definitions F1

From legislation.gov.uk

(1)In this Chapter “interest”, in relation to securities, has the meaning indicated in section 420.

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

(3)In this Chapter—

(4)In this Chapter—

(5)In this Chapter “chargeable event” means an event which is a chargeable event for the purposes of section 426.

(6)In this Chapter “restriction” has the same meaning as in Chapter 2 of this Part (see section 432(8)).

(7)In this Chapter—

(8)In this Chapter—

Notes

  1. F1

    Pt. 7 Ch. 3B inserted (16.4.2003 with effect in accordance with Sch. 22 para. 6(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 6(1)

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