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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.5 Income and exemptions relating to securities /Convertible employment-related securities / E4.507I Charge on acquisition of convertible securities
Commentary

E4.507I Charge on acquisition of convertible securities


Personal and employment tax

A number of legislative provisions may apply to the acquisition of convertible securities, each basing the tax charge on market value. Those provisions are:

  1. Ìý

    •ÌýÌýÌýÌý earnings from employment1

  2. Ìý

    •ÌýÌýÌýÌý taxable benefits2

  3. Ìý

    •ÌýÌýÌýÌý amounts treated as earnings on the acquisition of employee shareholder shares3

  4. Ìý

    •ÌýÌýÌýÌý exercise of securities options4, and

  5. Ìý

    •ÌýÌýÌýÌý acquisition of securities for less than market value5

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