[439 Chargeable events]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[439  Chargeable events]

[(1)     This section applies for the purposes of section 438 (charge on occurrence of chargeable event).

(2)     Any of the events mentioned in subsection (3) is a “chargeable event” in relation to the employment-related securities.

(3)     The events are—

(a)     the conversion of the employment-related securities (or the securities in which they are an interest)

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