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SCHEDULES

SCHEDULE 46U.K.Ordinary residence

PART 2U.K.Income tax: arising basis of taxation

ITEPA 2003U.K.

40(1)In Schedule 2 (approved share incentive plans), in paragraph 8(2), omit paragraph (b) and the “and” immediately before it.U.K.

(2)The amendments made by this paragraph do not apply to plans that have been approved before the day on which this Act is passed.