Although Employee shareholder shares are charged to income tax on acquisition under a new, separate charging provision – s. 226A (¶471-600 above) – such shares are ‘employment-related securities’ for the purposes of ITEPA 2003, Pt. 7, and so subject generally to the provisions of that Part. Such provisions can operate to impose income tax charges on certain events or circumstances occurring during the employee's ownership of shares.

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