SCHEDULES
SCHEDULE 9Employment-related securities etc
PART 1Internationally mobile employees
20ITEPA 2003
1
Section 554N (exclusions: other cases involving employment-related securities etc) is amended as follows.
2
In subsection (1)(b), omit “, or would apply apart from section 421E(1),”.
3
In subsection (2)(b), omit “, or would apply apart from section 474(1),”.
4
In subsection (6)—
a
omit “421E(1),”, and
b
omit “, 474(1)”.
5
In subsection (10)—
a
in paragraph (b), omit “, but ignoring section 474(1)”, and
b
in paragraph (c), omit “or would be a chargeable event apart from section 474(1)”.
6
In subsection (13)(c)(i), for “section 474” substitute “Chapter 5B of Part 2”.