Related Commentary  Related HMRC Manuals


In the heading to s. 482 the words “Relief for” substituted by FA 2004, s. 85 and Sch. 16, para. 3(5), with effect from 1 September 2004 (by virtue of SI 2004/1945, reg. 2).

482(1)  Relief is available under this section against an amount counting as employment income under section 476 if conditions A to D are met.

482(2)  Condition A is that a notice in respect the employment-related securities option was given to the Commissioners for Her Majesty's Revenue and Customs in accordance with section 1 of the Social Security Contributions (Share Options) Act 2001 before 11th August 2001.

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