Income Tax (Earnings and Pensions) Act 2003

[F1435Application of this ChapterU.K.
This section has no associated Explanatory Notes

This Chapter applies to employment-related securities if they are—

(a)convertible securities, or

(b)an interest in convertible securities,

at the time of the acquisition.]

Textual Amendments

F1Pt. 7 Ch. 3 substituted (1.9.2003 with effect in accordance with Sch. 22 para. 4(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 4(1); S.I. 2003/1997, art. 2