[446K Application of this Chapter]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Chapter 3B
Securities with Artificially Enhanced Market Value]

[Introduction]

[446K  Application of this Chapter]

[(1)     This Chapter applies in certain cases where the market value of employment-related securities is increased by things done otherwise than for genuine commercial purposes.

(2)     The following are among the things that are, for the

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