Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 Employee share schemes

PART 3 CSOP schemes

Other amendments: ITEPA 2003

202 In section 701 (PAYE: meaning of “asset”) in subsection (2)(c)(ia) for “approved under Schedule 4 (approved CSOP schemes)” substitute “which is a Schedule 4 CSOP scheme (see Schedule 4)”.