Paragraph 10 I1
In section 446V (Chapter 3C to be additional to other income tax charges), after paragraph (b) insert—
“(ba)section 226A (employee shareholder shares: amount treated as earnings),”.
Annotations
Commencement
- I1
Sch. 23 para. 10 in force at 1.9.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/1755, art. 2