# Finance Act 2013, Paragraph 5


In section 428 (restricted securities: amount of charge on occurrence of chargeable event), in subsection (7), after paragraph (b) insert—
“(ba) any amount treated as earnings from the employee's employment under section 226A (employee shareholder shares: amount treated as earnings) in respect of the acquisition of the employment-related securities (other than an amount of exempt income),”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/23/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.