[417 Scope of Part 7]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Part 7 Employment Income: Income and Exemptions Relating to Securities]

[Chapter 1
Introduction]

[General]

[417  Scope of Part 7]

[(1)     This Part contains special rules about cases where securities, interests in securities or securities options are acquired in connection with an employment.

(2)     The rules

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