# Finance (No. 2) Act 2005, Paragraph 5


(1) Section 288 of TCGA 1992 is amended as follows.
(2) In subsection (1A) (employment-related securities options) for the second sentence substitute— “ In this subsection “employment-related securities option” means a securities option within the meaning of Chapter 5 of Part 7 of ITEPA 2003 (see section 420(8) of that Act) to which that Chapter applies or would, apart from section 474 of that Act, apply (see section 471 of that Act); and other expressions used in this subsection and that Chapter have the same meaning in this subsection as in that Chapter. ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2005/schedule-5/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.