Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 37 U.K. Companies owned by employee-ownership trusts

PART 2 U.K. Employment income exemption

7 U.K. In Part 2 of Schedule 1 (index of defined expressions), at the appropriate places insert—

“company (in Chapter 10A of Part 4)

section 312I”;

“trade (in Chapter 10A of Part 4)

section 312I”.