{
  "url": "https://openlegislation.uk/finance-no-2-act-2005/schedule-2/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2005/schedule-2/paragraph-16.json",
  "legislation": "ukpga/2005/22",
  "legislation_title": "Finance (No. 2) Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2005",
  "path": "schedule/2/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "(1) Section 698 (PAYE: special charges on employment-related securities) is amended as follows.\n(2) In subsection (1), after paragraph (e) insert—\n“(ea) section 446UA (securities or interest acquired for less than market value: charge in avoidance cases),”.\n(3) In subsection (6), after paragraph (d) insert—\n“(da) in relation to an amount counting as employment income under section 446UA, the date of the acquisition of the securities or interest in securities in question,”.\n(4) This paragraph has effect on and after the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/22/schedule/2/paragraph/16",
    "retrieved_at": "2026-10-29T09:15:33.617545+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}