NIM06865 - Shares and securities - Position from 1 September 2003 - Contents

NIM06866Social Security (Contributions)(Amendment No 5) Regulations 2003
NIM06867Meaning of securities
NIM06868Payments by way of securities which can be disregarded
NIM06869Readily convertible assets from 1 September 2003
NIM06870Shares that are corporation tax deductible
NIM06871Gains from employment-related securities
NIM06872Tax met by employer
NIM06873Conditional shares or interests in conditional shares acquired before 16 April 2003
NIM06874Amounts treated as earnings
NIM06875Section 421B(8) ITEPA 2003
NIM06876Section 698 ITEPA 2003 - PAYE: special charges on employment-related securities
NIM06877Restricted securities and restricted interest in securities
NIM06878Convertible securities
NIM06879Employment-related securities with artificially depressed market value
NIM06880Employment-related securities with artificially enhanced market value
NIM06881Employment-related securities acquired for less than market value - notional loan
NIM06882Employment-related securities disposed of for more than market value
NIM06883Employment-related securities: post acquisition benefits


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