SCHEDULES
SCHEDULE 8Employee share schemes
PART 5Other employee share schemes
Commencement and transitional provision
234
1
Section 421JA of ITEPA 2003 (as inserted by paragraph 228 above) has effect so as to require returns for the tax year 2014-15 and subsequent tax years.
2
That section has effect in relation to persons whose reportable event periods begin before 6 April 2014 (as well as those whose reportable event periods begin on or after that date).