[446L Charge on non-commercial increases]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Charge on non-commercial increases]

[446L  Charge on non-commercial increases]

[(1)     This section applies in relation to employment-related securities where on a date that is the valuation date in relation to a relevant period IMV is at least 10% greater than MV.

(2)

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