# Finance Act 2008, Paragraph 33


In section 474(1) (securities options: exclusions), for the words from “or 21” to the end substitute “ , 22 or 26 applies (earnings for year when employee UK resident). ”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.