# Finance Act 2014, Paragraph 23


In section 119A (increase in expenditure by reference to tax charged in relation to employment-related securities), in subsection (5A), for “unremitted foreign securities income” substitute “ unchargeable, and unremitted chargeable, foreign securities income ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/9/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-9/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.