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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 435
Application of this Chapter
Section 435 defines when the convertible securities rules apply, based on the nature of the securities at the point they are acquired in connection with employment.
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.