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