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Finance Act 2014

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This is the original version (as it was originally enacted).

ITEPA 2003

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

(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”.

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