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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 446D

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Income Tax (Earnings and Pensions) Act 2003, Section 446D is up to date with all changes known to be in force on or before 27 February 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

[F1446DRestricted securities and convertible securitiesU.K.
This section has no associated Explanatory Notes

(1)Where the employment-related securities are restricted securities or a restricted interest in securities, FMV (but not MV) is to be determined as if the employment-related securities were not restricted securities or a restricted interest in securities; and, accordingly, sections 426 to 431 (post-acquisition charges on restricted securities) do not apply to the employment-related securities.

(2)Where the employment-related securities are convertible securities or an interest in convertible securities, FMV and MV are to be determined as if they were not.]

Textual Amendments

F1Pt. 7 Ch. 3A inserted (16.4.2003 with effect in accordance with Sch. 22 para. 5(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 5(1)

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