Related Commentary  Related HMRC Manuals

421C(1)  For the purposes of this Chapter and Chapters 2 to 4 the following are “associated persons”  in relation to employment-related securities–

(a)the person who acquired the employment-related securities on the acquisition,

(b)(if different) the employee, and

(c)any relevant linked person.

421C(2)  A person is a relevant linked person if–

(a)that person (on the one hand), and

(b)either the person who acquired the employment-related securities on the acquisition or the employee (on the other),

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