There are currently no known outstanding effects for the Finance Act 2013, Paragraph 8.
8U.K.In section 446B (charge on acquisition of securities with artificially depressed market value), in subsection (4), after paragraph (b) insert—
“(ba)section 226A (employee shareholder shares: amount treated as earnings),”.
Commencement Information
I1Sch. 23 para. 8 in force at 1.9.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/1755, art. 2
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