# Finance Act 2013, Paragraph 13


In section 531 (enterprise management incentives: limitation of charge where shares acquired below market value), after subsection (3) insert—
“(3A) Sections 226B to 226D (deemed payment for acquisition of employee shareholder shares) provide for the determination of the amount, if any, for which employee shareholder shares (within the meaning of section 226A(6)) are acquired.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/23/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.