Regulation 69


In Sch. 5, in the heading, the words “securities options, restricted securities and convertible securities” substituted for “share option gains” by SI 2004/2096, reg. 8(a), with effect in relation to–

agreements entered into after 1 September 2004 which are in respect of post-commencement employment income (presumably as defined in NICSPA 2004, s. 3(5)), and

elections made after that date.

1(1)  An election for the purposes of paragraph 3B(1) of Schedule 1 to the Act shall contain–

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