SCHEDULES
SCHEDULE 2Employment income provided through third parties
Other amendments to ITEPA 2003
23
In section 446V (employment-related securities acquired for less than market value: charges under Chapter 3C of Part 4 to be additional to other charges)—
a
omit the “or” after paragraph (d), and
b
after paragraph (e) insert
, or
f
Chapter 2 of Part 7A (employment income provided through third parties)