22U.K.In section 446T(3) (employment-related securities acquired for less than market value: amount of notional loan)—
(a)omit the “and” after paragraph (d), and
(b)after paragraph (e) insert “, and
(f)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.”