SCHEDULES
SCHEDULE 23Employee shareholder shares
PART 3Corporation tax
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In Schedule 4 (index of definitions), at the appropriate place insert—
employee shareholder share (in Part 12)
section 226A(6) of ITEPA 2003 (see section 1005 of this Act)
In Schedule 4 (index of definitions), at the appropriate place insert—
employee shareholder share (in Part 12)
section 226A(6) of ITEPA 2003 (see section 1005 of this Act)