# Income Tax (Earnings and Pensions) Act 2003, Section 422: Application of this Chapter


This Chapter applies to employment-related securities if they are—
(a) restricted securities, or
(b) a restricted interest in securities,
at the time of the acquisition.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/422 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-422
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.