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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Calculating profits

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Section 439 Calculating the profit from disposals
Section 440 Market value disposals
Section 441 Market value acquisitions
Section 442 Securities issued in accordance with qualifying earn-out right

Income Tax (Trading and Other Income) Act 2005
Chapter 8 Profits from deeply discounted securities

Crossheading Calculating profits

From legislation.gov.uk

Contents

Section 439 Calculating the profit from disposals
Section 440 Market value disposals
Section 441 Market value acquisitions
Section 442 Securities issued in accordance with qualifying earn-out right

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