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.

182 U.K. In paragraph 37 (index of defined expressions)—

(a) omit the entry for “approved”, and

(b) at the appropriate places insert—

“non-UK company reorganisation arrangement

paragraph 35ZA”

“Schedule 4 CSOP scheme

paragraph 1 and Part 7 of this Schedule”.