Related Commentary  Related HMRC Manuals

421I(1)  This section applies for determining for the purposes of Chapters 2 to 3A the amount of the consideration given for the acquisition of employment-related securities.

421I(2)  References to consideration given for the acquisition of the employment-related securities are to consideration given by–

(a)the employee, or

(b)(if not the employee) the person by whom the employment-related securities were acquired.

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