# Finance Act 2013, Paragraph 30


In section 1027 (restricted shares: relief available on death of employee), after subsection (4) insert—
“(5) Where the shares are employee shareholder shares, this section is subject to section 1038B.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/23/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.