Tax charge on post-acquisition chargeable events (ss 426-434)

Contents

Section 426 – Charge on occurrence of chargeable event [ITEPA 2003 s 426] Section commentary
Section 427 – Chargeable events [ITEPA 2003 s 427] Section commentary
Section 428 – Amount of charge [ITEPA 2003 s 428] Section commentary
Section 428A – Relief for secondary Class 1 contributions met by employee [ITEPA 2003 s 428A] Section commentary
Section 429 – Case outside charge under section 426 [ITEPA 2003 s 429] Section commentary
Section 430 – Election for outstanding restrictions to be ignored [ITEPA 2003 s 430] Section commentary
Section 430A – Application of this Chapter where securities exchanged for further securities [ITEPA 2003 s 430A] Section commentary
Section 431 – Election for full or partial disapplication of this Chapter [ITEPA 2003 s 431] Section commentary
Section 431A – Shares under tax advantaged plan or scheme [ITEPA 2003 s 431A] Section commentary
Section 431B – Securities acquired for purpose of avoidance [ITEPA 2003 s 431B] Section commentary
Section 432 – Definitions [ITEPA 2003 s 432] Section commentary
Section 433 – Duty to notify events resulting in charges under section 427 [ITEPA 2003 s 433] Section commentary
Section 434 – Minor definitions [ITEPA 2003 s 434] Section commentary

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