# Finance Act 2013, Paragraph 9


In section 446T (securities acquired for less than market value: amount of notional loan), in subsection (3), 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),”.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/23/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.