Income Tax (Earnings and Pensions) Act 2003 section 420

Meaning of "securities" etc.

Section 420 defines the term "securities" and related expressions for the purposes of the employment-related securities rules in Chapters 1 to 5 of Part 7 of ITEPA 2003.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.