Related Commentary  

484(1)  In this Chapter–

securities” , and

securities option” ,

have the meaning indicated in section 420.

484(2)  In this Chapter “market value”  has the meaning indicated in section 421(1).

484(3)  For the purposes of this Chapter sections 421(2) and 421A apply for determining the amount of consideration given for anything.

484(4)  In this Chapter “employment-related securities”  has the same meaning as in Chapter 1 of this Part (see section 421B(8)).

484(5)  In this Chapter–

the acquisition” ,

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