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SCHEDULES

SCHEDULE 8Employee share schemes

PART 3CSOP schemes

Commencement and transitional provision

210(1)This paragraph applies if, immediately before 6 April 2014 the scheme was an approved CSOP scheme which contains provision authorised by paragraph 22(3) of Schedule 4 to ITEPA 2003.

(2)On and after 6 April 2014, the scheme has effect with any modifications needed to reflect the amendments made by paragraph 174(3) and (4) above.