[149A Employment-related securities options]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[149A  Employment-related securities options]

[(1)     This section applies where—

(a)     an option is granted on or after 16th March 1993,

[(b)     the option is a securities option within the meaning of Chapter 5 of Part 7 of ITEPA 2003 (see section 420(8) of that Act)

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