# Finance Act 2013, Paragraph 73


In Part 6 of Schedule 4 (exchange of share options) in paragraph 27 (requirements about share options granted in exchange) after sub-paragraph (6) insert—
“(7) 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/73 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.