[446A Application of this Chapter]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Chapter 3A
Securities with Artificially Depressed Market Value]

[Introduction]

[446A  Application of this Chapter]

[(1)     This Chapter applies in certain cases where the market value of employment-related securities (or other relevant securities or interests in securities) is reduced by things

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