Section 446Z DefinitionsF1
In this Chapter “market value” has the meaning indicated in section 421(1).
For the purposes of this Chapter sections 421(2) and 421A apply for determining the amount of the consideration given for anything.
In this Chapter—
“the employee”, and
“employment-related securities”,
have the meaning indicated in section 421B(8).
In this Chapter “associated person” has the meaning indicated in section 421C.
Annotations
Textual amendments
- F1
Pt. 7 Ch. 3D inserted (with effect in accordance with Sch. 22 para. 8(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 8(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)