# Income Tax (Earnings and Pensions) Act 2003, Section 435: Application of this Chapter


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

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/435 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-435
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.