This joint election is made pursuant to [section 431(1) or 431(2)])] Income Tax (Earnings and Pensions) Act 2003 (ITEPA) and applies where employment-related securities, which are restricted securities by reason of [section 423] ITEPA, are acquired.
This joint election is made pursuant to section 431(1) or 431(2) Income Tax (Earnings and Pensions) Act 2003 (ITEPA) and applies where employment-related securities, which are restricted securities by reason of [section 423] ITEPA, are acquired.
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