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Finance Act 2013
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9U.K.In section 446T (securities acquired for less than market value: amount of notional loan), in subsection (3), after paragraph (b) insert—
“(ba)any amount treated as earnings from the employee's employment under section 226A (employee shareholder shares: amount treated as earnings) in respect of the acquisition of the employment-related securities (other than an amount of exempt income),”.
Commencement Information
I1Sch. 23 para. 9 in force at 1.9.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/1755, art. 2
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