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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 4 Post-acquisition benefits from securities

  • Section 447 Charge on other chargeable benefits from securities
  • Section 448 Amount of charge
  • Section 449 Case outside this Chapter
  • Section 450 Definitions
  • Crossheading Tax charge where restrictions or rights varied
  • Crossheading Tax charge on increase in value of shares of dependent subsidiaries
  • Crossheading Tax charge on other benefits from shares
  • Crossheading Supplementary provisions
  • Crossheading Interpretation
  1. Chapter 4 · Post-acquisition benefits from securities
  2. Definitions

Section 450 | 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)In this Chapter—

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

(5)In this Chapter—

Notes

  1. F1

    Pt. 7 Ch. 4 (ss. 447-450) substituted for Pt. 7 Ch. 4 (ss. 447-470) (16.4.2003 with effect in accordance with Sch. 22 para. 9(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 9(1)

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