There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 32.
32U.K.In section 554N of ITEPA 2003 (exclusions: other cases involving employment-related securities etc.), at the end insert—
“(17)See paragraph 31 of Schedule 11 to F(No. 2)A 2017 for provision about exclusions where a loan is made for the purpose of enabling the exercise of an employment-related securities option and the relevant step is within paragraph 1 of that Schedule.”
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