Finance Act 2014, Paragraph 20 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
20(1)Section 554N (exclusions: other cases involving employment-related securities etc) is amended as follows.U.K.
(2)In subsection (1)(b), omit “, or would apply apart from section 421E(1),”.
(3)In subsection (2)(b), omit “, or would apply apart from section 474(1),”.
(4)In subsection (6)—
(a)omit “421E(1),”, and
(b)omit “, 474(1)”.
(5)In subsection (10)—
(a)in paragraph (b), omit “, but ignoring section 474(1)”, and
(b)in paragraph (c), omit “or would be a chargeable event apart from section 474(1)”.
(6)In subsection (13)(c)(i), for “section 474” substitute “ Chapter 5B of Part 2 ”.
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