[F1422Application of this ChapterU.K.
This section has no associated Explanatory Notes
This Chapter applies to employment-related securities if they are—
(a)restricted securities, or
(b)a restricted interest in securities,
at the time of the acquisition.]
Textual Amendments
F1Pt. 7 Ch. 2 substituted (1.9.2003 with effect in accordance with Sch. 22 para. 3(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 3(1); S.I. 2003/1997, art. 2
Modifications etc. (not altering text)
C1S. 422 modified (with application in accordance with Sch. 2 para. 4(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 4(4)