22 Capital gains
Finance Act 2005 (2005 c 7) | Legislation

22  Capital gains

(1)     TCGA 1992 is amended as follows.

(2)     In section 119A(3) (increase in expenditure by reference to tax charged in relation to employment-related securities: events giving rise to relevant income tax charge)—

(a)     after “employment income” insert “in respect of the employment-related securities”,

(b)     for the word “or” at the end of paragraph (c) substitute—

“(ca)     under section 447 of ITEPA 2003 (receipt of benefit) in a case where the benefit is an increase in the market value of

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