Related Commentary  Related HMRC Manuals

432(1)  In this Chapter–

interest” , in relation to securities,

securities” ,

securities option” , and

shares” ,

have the meaning indicated in section 420.

432(2)  In this Chapter “market value”  has the meaning indicated in section 421(1).

432(3)  For the purposes of this Chapter sections 421(2) and 421A apply for determining the amount of the consideration given for anything and section 421I applies for determining the amount of the consideration given for the acquisition of employment-related securities.

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