Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 23 U.K. Employee shareholder shares

PART 1 U.K. Income tax treatment of employee shareholder shares

10 U.K. In section 446V (Chapter 3C to be additional to other income tax charges), after paragraph (b) insert—

“(ba) section 226A (employee shareholder shares: amount treated as earnings),”.

Commencement Information

I1 Sch. 23 para. 10 in force at 1.9.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/1755, art. 2