Finance Act 2014

This section has no associated Explanatory Notes

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 ”.