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

[Chapter 3C
Securities Acquired for Less Than Market Value]

[446Q  Application of this Chapter]

[(1)     This Chapter applies if—

(a)     no payment is made for employment-related securities at or before the time of the acquisition, or

(b)     the payment made for employment-related securities at or before that

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