[446B Charge on acquisition]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Tax charge on acquisition]

[446B  Charge on acquisition]

[(1)     This section applies where the market value of employment-related securities at the time of the acquisition has been reduced by at least 10% as a result of things done otherwise than for genuine commercial purposes within the period of 7

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