C1Part 7F4Employment income: income and exemptions relating to securities
Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)
F1Chapter 3CSecurities acquired for less than market value
Pt. 7 Ch. 3C inserted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 7(1)
446VChapter to be additional to other income tax charges
This Chapter does not affect any liability to income tax arising in respect of the acquisition under—
a
Chapter 1 of Part 3 (earnings),
b
Chapter 10 of Part 3 (taxable benefits: residual liability to charge),
F5ba
section 226A (employee shareholder shares: amount treated as earnings),
c
Chapter 3 of this Part (acquisition by conversion),
d
Chapter 3A of this Part (securities with artificially depressed market value), F2...
e
Chapter 5 of this Part (acquisition of securities pursuant to securities option) F3, or
f
Chapter 2 of Part 7A (employment income provided through third parties)
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)