Section 446Z Definitions
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Amendments
Section 446Z inserted by Finance Act 2003 section 140 and Schedule 22 para 8(1) in relation to securities and interests disposed of on or after 16 April 2003.
(1) In this Chapter “market value” has the meaning indicated in section 421(1).
(2) For the purposes of this Chapter sections 421(2) and 421A apply for determining the amount of the consideration given for anything.
(3) In this Chapter—
“the employee”, and
“employment-related securities”,
have the meaning indicated in section 421B(8).
(4) In this Chapter “associated person” has the meaning indicated in section 421C.
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