[431A Shares under [tax advantaged] plan or scheme]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[431A  Shares under [tax advantaged] plan or scheme]

[(1)     Where employment-related securities are restricted securities or a restricted interest in securities, the employer and the employee are to be treated as making an election under section 431(1) in relation to the employment-related securities if they are shares, or an interest in shares, to which

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