SCHEDULES

SCHEDULE 2Tax advantaged employee share schemes

PART 2“Good leavers” (other than retirees)

28CSOP schemes

In paragraph 21 (introduction) in sub-paragraph (2)—

a

after the entry for paragraph 24 omit “or”, and

b

after the entry for paragraph 25 insert

, or

  • paragraph 25A (exercise of options: company events)