Related Commentary  Related HMRC Manuals

446N(1)  This section applies where the employment-related securities have been restricted securities or a restricted interest in securities at any time during the relevant period.

446N(2)  DA is to be deducted from the amount determined under section 446L(4) (or, where section 446M applies, the amount determined under sections 446L(4) and 446M).

446N(3)  DA is the aggregate of the amounts arrived at under subsection (4) in relation to each event occurring during the relevant period that is a chargeable event in relation to the employment-related securities.

446N(4)  The amount is–

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