# Finance Act 2011, Paragraph 21


After section 446S(3) (employment-related securities acquired for less than market value: notional loan) insert—
“(4) This section is not affected by section 554Z2(2).”

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.