Statute
Section 50 — Finance Act 2008: Employment-related securities: repeal of obsolete provisions
Text of the provision Official document
Employment-related securities: repeal of obsolete provisions 50 1 In ICTA, omit sections 138 and 139 (share acquisitions by directors and employees: shares acquired before 26 October 1987).
2 In ITEPA 2003—
a in section 418 (other related provisions), omit subsection (4),
and b in Schedule 7 (transitionals and savings), omit paragraph 57.
3 The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.
Official source: legislation.gov.uk
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