[421B Application of Chapters 2 to [4A]]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Application of Chapters 2 to] [4A]

[421B  Application of Chapters 2 to [4A]]

[(1)     Subject as follows (and to any provision contained in Chapters 2 to [4A]) those Chapters apply to securities, or an interest in securities, acquired by a person where the right or opportunity to acquire the securities or interest is available by reason of an employment of that person or any other person.

(2)     For the purposes of subsection (1)—

(a)     securities are, or an interest in securities is, acquired at the time when the person acquiring the securities or interest becomes beneficially entitled to those securities or that interest (and not, if

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