[421F Exclusions: public offers]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[421F  Exclusions: public offers]

[(1)     [Chapters 2, 3 and 3C] do not apply in relation to employment-related securities that are shares acquired under the terms of an offer to the public or an interest in shares so acquired.

[(1A)     But subsection (1) does not

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