[447 Charge on other chargeable benefits from securities]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Chapter 4
Post-Acquisition Benefits from Securities]

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[447  Charge on other chargeable benefits from securities]

[(1)     This Chapter applies if an associated person receives a benefit [in connection with employment-related securities].

(2)

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