Recent updates to the Employment-Related Securities Manual


Below are details of the amendments that were published on 1 May 2009 (see the update index for all updates)


SectionDetails of update
ERSM140000Heading for ERSM140060 amended
ERSM140060Heading amended
ERSM140070One sentence deleted
ERSM140080References to Commissioners replaced with “tribunal”
ERSM140090Reference to Shares Valuation replaced with Shares and Assets Valuation
ERSM220020Reference to Shares Valuation replaced with Shares and Assets Valuation
ERSM220070Reference to Shares Valuation replaced with Shares and Assets Valuation
ERSM220080Reference to Shares Valuation replaced with Shares and Assets Valuation
ERSM220090Extra paragraph on arrangements for valuation advice on tax-advantaged schemes
ERSM220100Additional and replacement material on disputed valuations on tax-advantaged and non-tax-advantaged schemes
ERSM220110Additional and replacement material on resolution of valuation disputes
ERSM220120Replacement material on contentious appeals

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