Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 23 U.K. Employee shareholder shares

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

4 U.K. In consequence of the amendment made by paragraph 3—

(a) in the heading to Chapter 12 of Part 3, for “Payments” substitute “ Other amounts ”, and

(b) before section 221 insert the heading “Payments”.

Commencement Information

I1 Sch. 23 para. 4 in force at 1.9.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/1755, art. 2