Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 12

Other amounts treated as earnings

Shares of employee shareholders

Shareholder or connected person having material interest in company
226D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 226B-226D omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(2)
Ss. 226A-226D and cross-heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 3, 38; S.I. 2013/1755, art. 2
Words in Pt. 3 Ch. 12 heading substituted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 4(a), 38; S.I. 2013/1755, art. 2