[476 Charge on occurrence of chargeable event]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Tax charge on post-acquisition chargeable events]

[476  Charge on occurrence of chargeable event]

[[(1)     If a chargeable event occurs in relation to an employment-related securities option, the taxable amount counts as employment income of the employee for the relevant tax year.

(2)     For this purpose—

(a)     “chargeable event” has the meaning given by section 477,

(b)

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