# Finance Act 2013, Paragraph 2


In section 19(2) (time of receipt of non-money earnings), at the appropriate place insert— “ section 226A (amount treated as earnings: employee shareholder shares). ”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/23/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.