[446H Adjustment of market value: charge on conversion]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[446H  Adjustment of market value: charge on conversion]

[(1)     This section applies where the market value of securities (“the converted securities”) into which employment-related securities (or securities in which employment-related securities are an interest) are converted is artificially low at

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