32U.K.In section 1034 (convertible securities: relief available following death of employee), after subsection (4) insert—
“(5)Where the shares are employee shareholder shares, this section is subject to section 1038B.”
Commencement Information
I1Sch. 23 para. 32 in force at 1.9.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/1755, art. 2