The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc. Amendments) Regulations 2015
Part 1 of Schedule 9 to the Finance Act 2014 amends how employment related securities (“ERS”) acquired by internationally mobile workers are charged under Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”).
Lifecycle
Department
Made
24 Feb 2015
—
In force
06 Apr 2015
Enabling power
The Treasury, in exercise of the powers conferred by section 52 of, and paragraphs 49 and 50 of Schedule 9 to, the Finance Act 2014, make the following Regulations:
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