Paragraph 201
In section 697 (PAYE: enhancing the value of an asset) in subsection (4) before paragraph (b) insert—
“(ab)any shares acquired by the employee under a scheme which is a Schedule 4 CSOP scheme (see Schedule 4),”.
In section 697 (PAYE: enhancing the value of an asset) in subsection (4) before paragraph (b) insert—
“(ab)any shares acquired by the employee under a scheme which is a Schedule 4 CSOP scheme (see Schedule 4),”.