106(1)This paragraph applies if an amount is received by a company under section 992 as a result of shares having been awarded to an excluded employee in an accounting period that ends before 1 April 2009.U.K.
(2)Section 986 does not apply in relation to the amount.
(3)The amount is treated as a trading receipt of the company for the period of account in which the shares were awarded to the excluded employee.