Schedule 2 - Employee securities: anti-avoidance
Finance Bill
4:30 pm
Mark Field (Shadow Minister, Treasury; Cities of London and Westminster, Conservative)
I beg to move amendment No. 1, in schedule 2, page 63, line 13, after 'is', insert
'entered into as part of a scheme or arrangement the main purpose (or one of the main purposes) of which is the avoidance of tax or national insurance contributions and is'.