Part 7F2Employment income: income and exemptions relating to securities
Annotations:
Amendments (Textual)
F1Chapter 1Introduction
Annotations:
Amendments (Textual)
F1
Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)
General
419Negative amounts treated as nil
If the result given by any formula under any provision of this Part would otherwise be a negative amount, the result is to be taken to be nil instead.
Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)