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SCHEDULES

SCHEDULE 8Employee share schemes

PART 1Share incentive plans

Other amendments: ITEPA 2003 and Part 4 of FA 2004

51In paragraph 30 of Schedule 5 (enterprise management incentives: material interest) in sub-paragraph (7)(a) for “share incentive plan approved under Schedule 2 (SIPs)” substitute “Schedule 2 SIP (see Schedule 2)”.