# Income Tax (Earnings and Pensions) Act 2003, Section 446V: Chapter to be additional to other income tax charges

Extent: E+W+S+N.I.

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),
(ba) 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) , or
(f) Chapter 2 of Part 7A (employment income provided through third parties)

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/446V (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446V
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.