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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary provisions

  • Section 483 Application of this Chapter where option exchanged for another
  • Section 484 Definitions
  1. Supplementary provisions
  2. Definitions

Section 484 | 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 consideration given for anything.

(4)In this Chapter “employment-related securities” has the same meaning as in Chapter 1 of this Part (see section 421B(8)).

(5)In this Chapter—

(6)In this Chapter “associated person” has the meaning indicated in section 472.

(7)In this Chapter—

Notes

  1. F1

    Pt. 7 Ch. 5 substituted (16.4.2003 for specified purposes and otherwise 1.9.2003 with effect in accordance with Sch. 22 para. 10(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 10(1); S.I. 2003/1997, art. 2

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