Section 446V | Chapter to be additional to other income tax charges

This Chapter does not affect any liability to income tax arising in respect of the acquisition under—^F1

(a)Chapter 1 of Part 3 (earnings),^F1

(b)Chapter 10 of Part 3 (taxable benefits: residual liability to charge),^F1

(ba)section 226A (employee shareholder shares: amount treated as earnings),^F1F2

(c)Chapter 3 of this Part (acquisition by conversion),^F1

(d)Chapter 3A of this Part (securities with artificially depressed market value), ...^F1

(e)Chapter 5 of this Part (acquisition of securities pursuant to securities option) , or^F1F3

(f)Chapter 2 of Part 7A (employment income provided through third parties)^F1F3