This section has no associated Explanatory Notes
13U.K.In section 531 (enterprise management incentives: limitation of charge where shares acquired below market value), after subsection (3) insert—
“(3A)Sections 226B to 226D (deemed payment for acquisition of employee shareholder shares) provide for the determination of the amount, if any, for which employee shareholder shares (within the meaning of section 226A(6)) are acquired.”
Commencement Information
I1Sch. 23 para. 13 in force at 1.9.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/1755, art. 2