Direct Tax Acts, Finance Act 2014
128C Tax treatment of directors and employees who acquire convertible securitiesFA08 s16; F(No. 2)A08 s99 and Sch 6(1)(a); FA12 s129 and Sch4 Pt2(g)
[(1) In this section –
“chargeable amount” has...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.