{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-25",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-25.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/2/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "In section 480(5) (employment-related securities options: deductible amounts)—\n(a) omit the “and” after paragraph (b), and\n(b) after paragraph (c) insert\n“, and\n(d) 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 option or to any sum of money or asset held solely for the purposes of the option.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/25",
    "retrieved_at": "2026-10-29T09:09:31.813616+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}