# Income Tax (Earnings and Pensions) Act 2003, Section 460: Definitions


(1) In this Chapter—
“interest”, in relation to shares, and
“shares”,
have the meaning indicated in section 420.
(2) In this Chapter “market value” has the meaning indicated in section 421(1).
(3) In this Chapter—
“the acquisition”,
“the employee”, and
“the employer”,
have the meaning indicated in section 421B(8).
(4) In this Chapter—
“restricted interest in securities”, and
“restricted securities”,
have the meaning indicated in sections 423 and 424.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/460n1 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-460n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.