Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 2 U.K. Employment income provided through third parties

Other amendments to ITEPA 2003 U.K.

15 U.K. 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.”