# Finance Act 2013, Paragraph 68


In Part 2 of Schedule 4 (general requirements for approval) in paragraph 6 (limit on value of shares subject to options) after sub-paragraph (3) insert—
“(4) For the purposes of this paragraph the market value of shares subject to a restriction is to be determined as if they were not subject to the restriction.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/2/paragraph/68 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.