Section 446V | Chapter to be additional to other income tax charges
From legislation.gov.uk
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) , orF1F3
(f)Chapter 2 of Part 7A (employment income provided through third parties)F1F3