# Finance (No. 2) Act 2017, Paragraph 32


In section 554N of ITEPA 2003 (exclusions: other cases involving employment-related securities etc.), at the end insert—
“(17) See paragraph 31 of Schedule 11 to F(No. 2)A 2017 for provision about exclusions where a loan is made for the purpose of enabling the exercise of an employment-related securities option and the relevant step is within paragraph 1 of that Schedule.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/11/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.