[446I Adjustment of consideration or benefit received]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[446I  Adjustment of consideration or benefit received]

[(1)     This section applies where any consideration or benefit mentioned in—

(a)     section 428(9) (consideration on disposal of restricted securities),

(b)     section 441(4), (5) or (9) (consideration for disposal of convertible securities or release of entitlement to convert or benefit received in respect of entitlement to convert),

(c)

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