SCHEDULES

SCHEDULE 9Employment-related securities etc

PART 1Internationally mobile employees

19ITEPA 2003

1

Section 554M (exclusions: earmarking for employee share schemes (4)) is amended as follows.

2

In subsection (9)(b)(i), for “section 474” substitute “Chapter 5B of Part 2”.

3

In subsection (10)(b)(i), for “section 474” substitute “Chapter 5B of Part 2”.