# Finance Act 2013, Paragraph 8


In section 446B (charge on acquisition of securities with artificially depressed market value), in subsection (4), after paragraph (b) insert—
“(ba) section 226A (employee shareholder shares: amount treated as earnings),”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/23/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.