http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/9/enacted

SCHEDULES

SCHEDULE 9Employment-related securities etc

PART 2Restricted securities and securities acquired for less than market value: replacement and additional securities and rollover relief etc

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In section 554N (exclusions from Chapter 2 of Part 7A: other cases involving employment related securities etc), in subsection (6), after “429,” insert “430A(5)(b),”.