Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 436: Shares acquired “as a director or employee”
1873.This section derives from subsections (1), (2), (4) and (7) of section 140H of ICTA. It expands on what is meant by shares (or an interest in shares) acquired by a person “as a director or employee”.