An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-05-08
Expert Participation
2024-04-06
Finance Act 2013
s. 150(4)(a)-(d)
Finance (No. 2) Act 2024
s. 9(13)(c)
(14)
SCHEDULES
SCHEDULE 2Tax advantaged employee share schemes
PART 4Restricted shares
CSOP schemes
71
Omit paragraph 19 (only certain kinds of restrictions allowed).