# Finance Act 2013, Paragraph 6


In section 431 (election for full or partial disapplication of Chapter 2 (restricted securities)), in subsection (3), after paragraph (a) insert—
“(aa) determining any amount that is to be treated as earnings from the employment where section 226A applies (employee shareholder shares: amount treated as earnings),”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/23/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.