Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 23 U.K. Employee shareholder shares

PART 1 U.K. Income tax treatment of employee shareholder shares

11 U.K. In section 452 (shares in research institution spin-out companies: market value on acquisition), in subsection (2), after paragraph (a) insert—

“(aa) determining any amount that is to be treated as earnings from the employment under section 226A (employee shareholder shares: amount treated as earnings),”.

Commencement Information

I1 Sch. 23 para. 11 in force at 1.9.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/1755, art. 2