# Finance Act 2011, Paragraph 15


After section 428(6) (restricted employment-related securities: amount of charge) insert—
“(6A) CE also includes 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 where the relevant step (within the meaning of that Part) was taken before the chargeable event occurred.”

---
Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.