[424 Exceptions]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[424 Ìý·¡³æ³¦±ð±è³Ù¾±´Ç²Ô²õ±Õ

[[(1)]     Employment-related securities are not restricted securities or a restricted interest in securities by reason only that any one or more of the following is the case—

(a)     the employment-related securities (or the securities in which they are

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