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

Income Tax Assessment Act 1997

1   Section 83A-100 (paragraph beginning "If there is a real risk")

Omit "If you cease employment earlier, or if 15 years pass", substitute "If 15 years pass".