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Part 7U.K.[F1Employment income: income and exemptions relating to securities]

Textual Amendments

F1Pt. 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)

[F2Chapter 4U.K.Post-acquisition benefits from securities

Textual Amendments

F2Pt. 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)

450DefinitionsU.K.

(1)In this Chapter—

(2)In this Chapter “market value” has the meaning indicated in section 421(1).

(3)In this Chapter—

(4)In this Chapter “associated person” has the meaning indicated in section 421C.

(5)In this Chapter—