[446M Securities subject to restriction on valuation date]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[446M  Securities subject to restriction on valuation date]

[(1)     This section applies where on the valuation date the employment-related securities are relevant restricted securities.

(2)     The amount determined under section 446L(4) is to be multiplied by CP.

(3)     CP is—

1 – OP

where OP is the amount that

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