Paragraph 22 I1
In section 1005 (definitions), at the appropriate place insert—
““employee shareholder share” has the meaning given by section 226A(6) of ITEPA 2003,”.
Annotations
Commencement
- I1
Sch. 23 para. 22 in force at 1.9.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/1755, art. 2