xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 13Employee share ownership plans: amendments

Dividend shares ceasing to be subject to plan: tax credit

7(1)In paragraph 93(2), for “when the relevant dividend is paid over to him” substitute “when the shares cease to be subject to the plan”.

(2)This amendment shall be deemed always to have had effect.