Related Commentary  Related HMRC Manuals

446R(1)  This Chapter does not apply if–

(a)the employment-related securities are shares (or an interest in shares) in a company of a class,

(b)all the company's shares of the class are acquired either for no payment or for a payment less than their market value,

(ba)subsection (1A) is satisfied, and

(c)subsection (3) or (4) is satisfied.

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