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”.