[446N Securities subject to restriction during relevant period]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[446N  Securities subject to restriction during relevant period]

[(1)     This section applies where the employment-related securities have been restricted securities or a restricted interest in securities at any time during the relevant period.

(2)     DA is to be deducted from the amount determined under section 446L(4) (or, where section 446M applies, the amount determined under sections 446L(4) and 446M).

(3)     DA is the

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