Direct Tax Acts, Finance Act 2022
128C Tax treatment of directors and employees who acquire convertible securitiesFA08 s16; F(No. 2)A08 s99 and Sch 6(1)(a); FA12 s129 and Sch4 Pt2(g); FA20 s8(2)(a)
[(1) In this section –
“chargea...
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