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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 446N

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Version Superseded: 21/07/2008

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Status:

Point in time view as at 01/09/2003. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 446N is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F2446NSecurities subject to restriction during relevant periodU.K.
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(1)This section applies where the employment-related securities have been restricted securities or a restricted interest in securities at any time during the relevant period.

(2)DA is to be deducted from the amount determined under section 446L(4) (or, where section 446M applies, the amount determined under sections 446L(4) and 446M).

(3)DA is the aggregate of the amounts arrived at under subsection (4) in relation to each event occurring during the relevant period that is a chargeable event in relation to the employment-related securities.

(4)The amount is—

(5)TA is the taxable amount actually determined under section 428 in relation to the chargeable event.

(6)AR TA is the taxable amount which would have been determined under section 428 in relation to the chargeable event if any non-commercial increases during the period—

(a)beginning at the same time as the relevant period, and

(b)ending immediately before the chargeable event,

had been disregarded.]

Textual Amendments

F2Pt. 7 Ch. 3B inserted (16.4.2003 with effect in accordance with Sch. 22 para. 6(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 6(1)

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