Related Commentary  Related HMRC Manuals

446I(1)  This section applies where any consideration or benefit mentioned in–

(a)section 428(3) (consideration on disposal of restricted securities),

(b)section 441(4), (5) or (9) (consideration for disposal of convertible shares or release of entitlement to convert or benefit received in respect of entitlement to convert),

(c)section 446C(4) (securities with artificially depressed market value: MV to be amount of consideration),

(d)sections 446X and 446Y(3) (consideration for disposal of securities exceeding market value), or

(e)section 448 (securities benefit not otherwise subject to tax),

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