Related CasesRelated HMRC Manuals


In the heading to s. 149AA, the words “and employee shareholder shares” inserted by FA 2013, s. 55 and Sch. 23, para. 19(7), with effect from 1 September 2013 (SI 2013/1755).

149AA(1)  Subject to subsection (1A), where an individual has acquired an asset consisting of employment-related securities which are–

(a)restricted securities or a restricted interest in securities, or

(b)convertible securities or an interest in convertible securities,

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