Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 429: Amount or value of consideration given for employee’s interest
1858.This section derives from section 140B(1) to (6) of ICTA. Section 140B(7) has been taken to a separate section. This section determines, for the purposes of section 428, the amount allowable as the cost of the shares.