[446IA Disapplication of exceptions from charges]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[446IA  Disapplication of exceptions from charges]

[(1)     Section 429 (exception from charge under section 426 for certain company shares) does not prevent section 426 (restricted securities: chargeable events) applying in relation to an event if section 446E or 446I(1)(a) would have effect

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