| Commentary

51 Other charges under Part 7

| Commentary

51 Other charges under Part 7

In addition to its provisions on restricted securities, the Income Tax (Earnings and Pensions) Act 2003 also contains provisions dealing with1:

  1. 51.1

        convertible securities;

  2. 51.2

        securities with artificially depressed market value;

  3. 51.3

        securities with artificially enhanced market value;

  4. 51.4

        securities acquired for less than market value;

  5. 51.5

        securities disposed of for more than market value;

  6. 51.6

        post-acquisition benefits from securities;

  7. 51.7

        shares in research institution spin-out companies; and

  8. 51.8

        securities options.

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