49 Employment-related securities etc: deductible amounts etc
Finance Act 2008 (2008 c 9) | Legislation

49  Employment-related securities etc: deductible amounts etc

(1)     In section 149AA of TCGA 1992 (restricted and convertible employment-related securities), after subsection (6) insert—

“(7)     In subsection (1) the reference to any amount that constituted earnings under Chapter 1 of Part 3 of ITEPA 2003 does not include any amount of exempt income (within the meaning of section 8 of that Act).”

(2)

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