Finance Act 2014

ITEPA 2003

This section has no associated Explanatory Notes

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”.