[432 Definitions]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[432 Ìý¶Ù±ð´Ú¾±²Ô¾±³Ù¾±´Ç²Ô²õ±Õ

[(1)     In this Chapter—

“interestâ€, in relation to securities,

“s±ð³¦³Ü°ù¾±³Ù¾±±ð²õâ€,

“securities optionâ€, and

“s³ó²¹°ù±ð²õâ€,

have the meaning indicated in section 420.

(2)     In this Chapter “market value†has the meaning indicated in section 421(1).

(3)     For the purposes of this Chapter sections 421(2) and 421A apply

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