http://www.legislation.gov.uk/id/ukpga/2014/26

SCHEDULES

SCHEDULE 9Employment-related securities etc

PART 1Internationally mobile employees

ITEPA 2003

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”.