[446G Adjustment of market value: consideration for entitlement to convert]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[446G  Adjustment of market value: consideration for entitlement to convert]

[(1)     This section applies where the market value of employment-related securities which are convertible securities or an interest in convertible securities (determined as if they

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