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Finance Act 2014
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- UK Public General Acts
- 2014 c. 26
- SCHEDULE 9
- PART 1
- Paragraph 20
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20(1)Section 554N (exclusions: other cases involving employment-related securities etc) is amended as follows.
(2)In subsection (1)(b), omit “, or would apply apart from section 421E(1),”.
(3)In subsection (2)(b), omit “, or would apply apart from section 474(1),”.
(4)In subsection (6)—
(a)omit “421E(1),”, and
(b)omit “, 474(1)”.
(5)In subsection (10)—
(a)in paragraph (b), omit “, but ignoring section 474(1)”, and
(b)in paragraph (c), omit “or would be a chargeable event apart from section 474(1)”.
(6)In subsection (13)(c)(i), for “section 474” substitute “Chapter 5B of Part 2”.
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