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Finance Act 2014

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This is the original version (as it was originally enacted).

ITEPA 2003

This section has no associated Explanatory Notes

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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