Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 3 U.K. CSOP schemes

Amendments to Chapter 8 of Part 7 of ITEPA 2003 U.K.

161 U.K. In section 522 (share options to which Chapter applies) in subsection (1)(a) for “an approved” substitute “ a Schedule 4 ”.