Commentary on Sections Schedule 7: Transitionals and Savings Part 7: Employment income: share-related income Paragraph 59
3713.This paragraph ensures that, in computing the amount of the charge under section 455, the amounts which would have deducted under section 79(6A) and (6B) of FA 1988 in respect of charges arising under section 140A or section 140D of ICTA before 6 April 2003 are still allowed.