http://www.legislation.gov.uk/uksi/2007/2130/contents/made
The Employment Income (Meaning of Securities) Order 2007
Income tax
Tax
en
King's Printer of Acts of Parliament
2011-07-04
INCOME TAX
This Order amends the meaning of the expression “securities” in section 420(1) of the Income Tax (Earnings and Pensions) Act 2003 to include arrangements falling within section 48A of the Finance Act 2005 (alternative finance arrangements: alternative investment bond). This Order reflects the change in law resulting from the enactment of section 48B(3) of the Finance Act 2005 which was inserted by section 53 of the Finance Act 2007.
The Employment Income (Meaning of Securities) Order 2007
Order
Taxation (International and Other Provisions) Act 2010