ERSM20390 - Employment-related securities and options: negative amounts treated as nil
If the result given by any formula in Part 7 of ITEPA 2003 is a negative number it is taken to be nil instead (ITEPA03/S419).
If the result given by any formula in Part 7 of ITEPA 2003 is a negative number it is taken to be nil instead (ITEPA03/S419).