[421I Consideration for acquisition of employment-related securities]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[421I  Consideration for acquisition of employment-related securities]

[(1)     This section applies for determining for the purposes of Chapters 2 to 3A the amount of the consideration given for the acquisition of employment-related securities.

(2)     References to consideration given for the acquisition of the employment-related securities are to consideration given by—

(a)     the employee, or

(b)     (if not the employee) the person by whom the employment-related securities were acquired.

(3)     The amount of the consideration given by a person for the acquisition of the employment-related securities includes

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