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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 7
- Part 1
- Paragraph 32
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Employment income
32In section 446N (securities subject to restriction during relevant period), after subsection (6) insert—
“(7)If any of the employment income arising under section 426 by virtue of the chargeable event is foreign securities income within the meaning of section 41C, reduce the taxable amount mentioned in subsection (5) by the amount of the foreign securities income.
(8)If any of the employment income that would have arisen (if the non-commercial interests mentioned in subsection (6) had been disregarded) under section 426 by virtue of the chargeable event would have been foreign securities income (within that meaning), reduce the taxable amount mentioned in subsection (6) by the amount of the foreign securities income.”
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