Related Commentary  Related HMRC Manuals

421K(1)  This section applies for the purposes of sections 421J and 421JA (duties to provide information and annual returns).

421K(2)  Each of the events mentioned in subsection (3) is a reportable event.

421K(3)  The events are–

(a)an acquisition (or an event treated as an acquisition) of securities, an interest in securities or a securities option pursuant to a right or opportunity available by reason of the employment of the person who acquires the securities, interest in securities or securities option or of any other person,

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