Related Commentary  Related HMRC Manuals

698(1)  This section applies where by reason of the operation of–

(a)section 426 (chargeable events in relation to restricted securities and restricted interests in securities),

(b)section 438 (chargeable events in relation to convertible securities and interests in convertible securities),

(c)section 446B (charge on acquisition where market value of securities or interest artificially depressed),

(d)section 446L (charge where market value of securities artificially enhanced),

(e)section 446U (securities or interest acquired for less than market value: charge on discharge of notional loan),

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