Regulation 3 Amount to be treated as earnings

In regulation 22 (amounts to be treated as earnings)—

(a)

in paragraph (1) for “(10)” substitute “(11)”; and

(b)

after paragraph (10) insert—

“(11)
The amount specified in this paragraph is the amount treated as earnings from the employment by virtue of section 226A of ITEPA 2003 (amount treated as earnings)^f1.”.

Annotations

Footnotes

f1: 2003 c. 1. Section 226A is inserted, with effect from 1st September 2013 (see The Finance Act 2013, Schedule 23 (Employee Shareholder Shares) (Appointed Day) Order 2013 (S.I. 2013/1755 (C. 71))), by paragraph 3 of Schedule 23 to the Finance Act 2013 (c. 29).