Part 3Income tax, corporation tax and capital gains tax

Chapter 4Personal taxation

Employment-related securities and options

I185Relief where national insurance contributions met by employee

1

Schedule 16 to this Act provides—

a

for income tax relief in certain cases where national insurance contributions are met by an employee, and

b

for consequential amendments.

2

This section (and that Schedule) come into force in accordance with provision made by the Treasury by order made by statutory instrument.