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HMRC internal manual

Employment Related Securities Manual

Employment Related Securities Manual: recent changes

Below are details of the amendments that were published on 14 August 2008 (see theupdate index for all updates)
| Section | Details of update | || | ERSM160000 | The International section of the ERSM - from ERSM160000 to ERSM160080 - has been completely replaced by ERSM160000 to ERSM161400 |