Related CasesRelated HMRC Manuals

History

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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