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FA 2014 correction legislation

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The Finance Act 2014, Schedule 9 (Consequential Amendment) Regulations, SI 2016/74, come into force on 17 February 2016 to correct a minor drafting error in the definition of ‘foreign specific employment income’ contained in the original FA 2014 legislation, which introduced changes to the tax treatment of employment-related securities for internationally mobile employees.

Issue: 1295
Categories: News
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