Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 23 U.K. Employee shareholder shares

PART 1 U.K. Income tax treatment of employee shareholder shares

12 U.K. In section 479 (securities options: amount of gain realised on chargeable event), after subsection (3) insert—

“(3A) Sections 226B to 226D (deemed payment for acquisition of employee shareholder shares) provide for the determination of the amount of consideration, if any, which is given for employee shareholder shares (within the meaning of section 226A(6)).”