Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 2 Tax advantaged employee share schemes

PART 2 “Good leavers” (other than retirees)

CSOP schemes

28 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)”.