# Finance Act 2013, Paragraph 11


In section 452 (shares in research institution spin-out companies: market value on acquisition), in subsection (2), after paragraph (a) insert—
“(aa) determining any amount that is to be treated as earnings from the employment under section 226A (employee shareholder shares: amount treated as earnings),”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/23/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.