[482 [Relief for] special contribution met by employee]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[482  [Relief for] special contribution met by employee]

[(1)     [Relief is available under this section against an amount counting as employment income under section 476 if] conditions A to D are met.

(2)     Condition A is that a notice in respect the employment-related securities option was given to [the Commissioners for Her Majesty's Revenue and Customs] in accordance with section 1 of

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