SCHEDULES
SCHEDULE 7Transitionals and savings
Part 7Employment income: share-related income
Post-acquisition benefits from shares
57
Despite the repeals made by this Act—
(a)
sections 138 and 139 of ICTA (share acquisitions by directors and employees), and
(b)
section 140 of ICTA (further interpretation) as it applies for the purposes of those sections,
continue to apply in relation to shares or interests in shares acquired before 26th October 1987.