# Finance Act 2003, Paragraph 16


(1) In section 3(1) (structure of employment income Parts), in the entry relating to Part 7, for “share-related income and exemptions” substitute “ income and exemptions relating to securities and securities options acquired in connection with an employment ”.
(2) Sub-paragraph (1) has effect on and after 16th April 2003.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.