Finance Act 2011, Paragraph 24 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.
24U.K.In section 452(2) (shares in research institution spin-out companies: market value on acquisition)—
(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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