# Finance Act 2011, Paragraph 10


In section 1015(2)(b) (relief if employee etc obtains share option), insert at the end “ or would be but for section 18A. ”

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/13/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-13/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.