40 Savings-related share option schemes.E+W+S+N.I.
(1)In Part III of Schedule 9 to the Taxes Act 1988 (requirements applicable to savings-related share option schemes) in paragraph 24(2)(a) (scheme not to permit monthly amount of contributions linked to schemes to exceed £150) for “£150” there shall be substituted “ £250 ”.
(2)This section shall come into force on such day as the Treasury may by order made by statutory instrument appoint.
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