SCHEDULES
SCHEDULE 2Employment income provided through third parties
Other amendments to ITEPA 2003
15
After section 428(6) (restricted employment-related securities: amount of charge) insert—
6A
CE also includes any amount that has counted as employment income of the employee in respect of the employment under Chapter 2 of Part 7A in relation to the employment-related securities where the relevant step (within the meaning of that Part) was taken before the chargeable event occurred.