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27In section 149AA (restricted and convertible employment-related securities and employee shareholder shares), in subsection (7)—
(a)after “include” insert “—
(a)”, and
(b)at the end insert “, or
(b)in a case in which the amount that constituted, or was treated as, earnings was not an amount of general earnings to which any of the charging provisions of Chapters 4 and 5 of Part 2 of ITEPA 2003 applied, any amount that would have been an amount of such exempt income if any of those charging provisions had applied.”