# Finance Act 2013, Paragraph 14


In section 524 (no charge in respect of exercise of option) in subsection (2C) omit the definition of “retirement” and the “and” before it.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/2/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.