On a disposal of employment-related securities acquired on the exercise of an option, their acquisition cost may fall to be increased by an amount counting as employment income under Section 476 Part 7 ITEPA03. See TCGA92/S119A (2); CG56328.

Disposals before 6 April 2015

This income may include income charged on the remittance basis. See ITEPA03/S41A and ERSM160000+.

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