Part 7Employment income: income and exemptions relating to securities
F1Chapter 3DSecurities disposed of for more than market value
446ZDefinitions
(1)
In this Chapter “market value” has the meaning indicated in section 421(1).
(2)
For the purposes of this Chapter sections 421(2) and 421A apply for determining the amount of the consideration given for anything.
(3)
In this Chapter—
“the employee”, and
“employment-related securities”,
have the meaning indicated in section 421B(8).
(4)
In this Chapter “associated person” has the meaning indicated in section 421C.