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Restricted securities elections: section 425, section 430 and section 431 elections
Practical Law UK Practice Note 2-631-5111 (Approx. 18 pages)
Restricted securities elections: section 425, section 430 and section 431 elections
A section 431 election is one of three different types of elections possible under the restricted securities legislation in Chapter 2 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003. This note explains how restricted securities elections work, the circumstances in which they may be made and how to make the elections.
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