# Finance Act 2011, Paragraph 23


In section 446V (employment-related securities acquired for less than market value: charges under Chapter 3C of Part 4 to be additional to other charges)—
(a) omit the “or” after paragraph (d), and
(b) after paragraph (e) insert
“, or
(f) Chapter 2 of Part 7A (employment income provided through third parties)”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.