[437 Adjustment of charge]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Tax relief on acquisition]

[437  Adjustment of charge]

[[(1)]     For the purposes of—

(a)     any liability to tax under Chapter 1 of Part 3 (earnings), Chapter 10 of Part 3 (taxable benefits: residual liability to charge)[, section 226A (employee shareholder shares: amount treated as earnings)] or Chapter 5 of this Part (acquisition of securities pursuant to securities option) [or Chapter 2 of Part 7A (employment income provided through third parties)], and

(b)     the operation of Chapter 3C of this Part (acquisition of securities for less than market value),

the

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