[429 Case outside charge under section 426]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

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[429  Case outside charge under section 426]

[(1)     Section 426 (charge on occurrence of chargeable event) does not apply if—

(a)     the employment-related securities are shares (or an interest in shares) in a company of a class,

(b)     the provision by virtue of which the employment-related securities are restricted securities, or a restricted interest in securities, applies to all the company's shares of the class,

[(ba)     subsection (1A) is satisfied,]

(c)     all the company's

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