Income Tax (Earnings and Pensions) Act 2003 section 430A

Application of this Chapter where securities exchanged for further securities

Section 430A provides rollover relief from income tax when employment-related restricted securities are exchanged for other restricted securities, ensuring that the tax treatment of the original securities carries over to the replacement securities under certain conditions.

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.