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Income Tax (Earnings and Pensions) Act 2003 section 554N
Exclusions: other cases involving employment-related securities etc.
Section 554N sets out a series of exclusions from the disguised remuneration rules (Chapter 2 of Part 7A) where employment-related securities or securities options are involved and the transaction is already dealt with under the existing employment-related securities tax code in Part 7 of the Act.
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