34U.K.In section 1292 (provision of qualifying benefits), after subsection (6) insert—
“(6ZA)In determining whether condition A or B is met, any payment treated as made under section 226B of ITEPA 2003 (deemed payment for employee shareholder shares) is to be ignored.”
Commencement Information
I1Sch. 23 para. 34 in force at 1.9.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/1755, art. 2