C1Part 7F2Employment income: income and exemptions relating to securities
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)
F1Chapter 4Post-acquisition benefits from securities
Annotations:
Amendments (Textual)
F1
Pt. 7 Ch. 4 (ss. 447-450) substituted for Pt. 7 Ch. 4 (ss. 447-470) (16.4.2003 with effect in accordance with Sch. 22 para. 9(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 9(1)
448Amount of charge
The taxable amount for the purposes of section 447 (charge on other chargeable benefits) is the amount or market value of the benefit.
Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)