Section 446V Chapter to be additional to other income tax chargesF1

United Kingdom

This Chapter does not affect any liability to income tax arising in respect of the acquisition under—

(a)

Chapter 1 of Part 3 (earnings),

(b)

Chapter 10 of Part 3 (taxable benefits: residual liability to charge),

(F2ba)

section 226A (employee shareholder shares: amount treated as earnings),

(c)

Chapter 3 of this Part (acquisition by conversion),

(d)

Chapter 3A of this Part (securities with artificially depressed market value), ...

(e)

Chapter 5 of this Part (acquisition of securities pursuant to securities option) F3, or

(f)

Chapter 2 of Part 7A (employment income provided through third parties)

Annotations

F1: Pt. 7 Ch. 3C inserted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 7(1)
F2: S. 446V(ba) inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 10, 38; S.I. 2013/1755, art. 2
F3: S. 446V(f) and word inserted (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 23(b)

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)

C1: Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)