12 Employee shareholder shares: amount treated as earnings
Finance Act 2017 (2017 c 10) | Legislation

Employee shareholder shares

12  Employee shareholder shares: amount treated as earnings

(1)     In section 226A of ITEPA 2003 (amount treated as earnings)—

(a)     in subsection (2), for “calculated in accordance with subsection (3)” substitute “equal to the market value of the shares”;

(b)     omit subsection (3);

(c)     in subsection (6), omit “and sections 226B to 226D”;

(d)     in subsection (7), after “subsection

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