Related Commentary  Related HMRC Manuals

236B  [Omitted by FA 2017, s. 13(4).]


S. 236B omitted by FA 2017, s. 13(4), with effect in relation to shares acquired in consideration of an employee shareholder agreement entered into on or after the relevant day (1 December 2016 or 2 December 2016 where the individual entering into an employee shareholder agreement receives the advice referred to in ERA 1996, s. 205A(6)(a) on 23 November 2016, but before 1.30 pm on that day (FA 2017, s. 13(6)–(8)). Former s. 236B read as follows:

“Exemption for employee shareholder shares

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