Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 9 U.K. Employment-related securities etc

PART 1 U.K. Internationally mobile employees

Consequential amendments to other Acts U.K.

31 U.K. In section 1017 (condition relating to employee's income tax position for CT relief following acquisition of shares pursuant to option), omit subsections (2) to (4).