# Finance Act 2014, Paragraph 11


In section 430 (election for outstanding restrictions to be ignored), after subsection (3) insert—
“(4) No election may be made under this section unless, at the time of the chargeable event, the earnings from the employment are (or would be if there were any) general earnings to which any of the charging provisions of Chapters 4 and 5 of Part 2 applies.”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/9/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-9/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.