Other amendments to ITEPA 2003
16In section 431(3) (restricted employment-related securities: election for disapplication of Chapter 2 of Part 7)—
(a)omit the “and” after paragraph (c), and
(b)after paragraph (d) insert “, and
(e)determining any amount that counts as employment income of the employee in respect of the employment under Chapter 2 of Part 7A (employment income provided through third parties)”.