Related Commentary  Related HMRC Manuals

437(1)  For the purposes of–

(a)any liability to tax under Chapter 1 of Part 3 (earnings), Chapter 10 of Part 3 (taxable benefits: residual liability to charge), section 226A (employee shareholder shares: amount treated as earnings) or Chapter 5 of this Part (acquisition of securities pursuant to securities option) or Chapter 2 of Part 7A (employment income provided through third parties), and

(b)the operation of Chapter 3C of this Part (acquisition of securities for less than market value),

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