[41G Section 41F: the relevant period]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[41G  Section 41F: the relevant period]

[(1)     “The relevant period” is to be determined as follows.

(2)     In the case of an amount that counts as employment income by virtue of Chapter 2 of Part 7 (restricted securities) (other than where subsection (4) applies) or Chapter 3 of that Part (convertible securities), the relevant period—

(a)     begins with the day of the acquisition, and

(b)     ends with the day of the chargeable event.

(3)     In the case of an amount that counts as employment income by virtue of section 446B (securities with artificially depressed market value: charge on acquisition), the relevant period is the tax year in which the acquisition occurs.

(4)     In a case within subsection (1)(aa) or (b) of section 446E (securities with artificially depressed market value: charge on restricted securities) where

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