[446O “Relevant period” and “valuation date”]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Supplementary]

[446O  “Relevant period” and “valuation date”]

[(1)     This section explains what is meant by “relevant period” and “valuation date” in this Chapter.

(2)     The first relevant period in relation to employment-related securities is the period beginning with the date of the acquisition and ending with the

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