[700A Employment-related securities etc: [internationally mobile employees]]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[700A  Employment-related securities etc: [internationally mobile employees]]

[(1)     This section applies if—

(a)     section 698 or 700 applies, and

(b)     part or all of the amount that counts as employment

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