Finance Act 2011, Paragraph 16 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
16U.K.In section 431(3) (restricted employment-related securities: election for disapplication of Chapter 2 of Part 7)—
(a)omit the “and” after paragraph (c), and
(b)after paragraph (d) insert “, and
(e)determining any amount that counts as employment income of the employee in respect of the employment under Chapter 2 of Part 7A (employment income provided through third parties)”.
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