This section has no associated Explanatory Notes
12U.K.In section 479 (securities options: amount of gain realised on chargeable event), after subsection (3) insert—
“(3A)Sections 226B to 226D (deemed payment for acquisition of employee shareholder shares) provide for the determination of the amount of consideration, if any, which is given for employee shareholder shares (within the meaning of section 226A(6)).”
Commencement Information
I1Sch. 23 para. 12 in force at 1.9.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/1755, art. 2