Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 2 U.K. Tax advantaged employee share schemes

PART 1 U.K. Retirement of participants

CSOP schemes U.K.

14 U.K. In section 524 (no charge in respect of exercise of option) in subsection (2C) omit the definition of “retirement” and the “and” before it.

15 U.K. In Part 8 of Schedule 4 (supplementary provisions) omit paragraph 35A (retirement age).