# Finance Act 2013, Paragraph 34


In section 1292 (provision of qualifying benefits), after subsection (6) insert—
“(6ZA) In determining whether condition A or B is met, any payment treated as made under section 226B of ITEPA 2003 (deemed payment for employee shareholder shares) is to be ignored.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/23/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.