Chapter 4 Post-acquisition benefits from securitiesF1
United Kingdom
- 447Charge on other chargeable benefits from securities
- 448Amount of charge
- 449Case outside this Chapter
- 450Definitions
- Tax charge where restrictions or rights varied
- Tax charge on increase in value of shares of dependent subsidiaries
- Tax charge on other benefits from shares
- Supplementary provisions
- Interpretation
Annotations
Textual amendments
- F1
Pt. 7 Ch. 4 (ss. 447-450) substituted for Pt. 7 Ch. 4 (ss. 447-470) (16.4.2003 with effect in accordance with Sch. 22 para. 9(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 9(1)
Notes on Part 7
Textual amendments
- F1
Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)
Modifications
- C1
Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)