Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)

Schedule 10 Employee share schemes: removing cessation of employment as a taxing point

The amendments made by this Schedule apply in relation to each ESS interest for which the ESS deferred taxing point occurs on or after:

(a) unless paragraph (b) applies - the first 1 July to occur after the day on which this Act receives the Royal Assent; or

(b) if this Act receives the Royal Assent on a 1 July - that 1 July.