SCHEDULES

SCHEDULE 9U.K.Employment-related securities etc

PART 1U.K.Internationally mobile employees

ITEPA 2003U.K.

19(1)Section 554M (exclusions: earmarking for employee share schemes (4)) is amended as follows.U.K.

(2)In subsection (9)(b)(i), for “section 474” substitute “ Chapter 5B of Part 2 ”.

(3)In subsection (10)(b)(i), for “section 474” substitute “ Chapter 5B of Part 2 ”.