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SCHEDULES

SCHEDULE 8Employee share schemes

PART 1Share incentive plans

Other amendments: ITEPA 2003 and Part 4 of FA 2004

49(1)Section 554E (exclusions under Part 7A) is amended as follows.

(2)In subsections (1)(a) and (3)(a)(i) and (b)(i) for “an approved” substitute “a Schedule 2”.

(3)In subsection (4)(a) and (b) for the first “approved” substitute “Schedule 2”.