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SCHEDULES

SCHEDULE 8Employee share schemes

PART 1Share incentive plans

Other amendments: Part 9 of ITA 2007

71(1)Section 488 (application of section 479 to trustees of SIP) is amended as follows.

(2)In the heading for “approved” substitute “Schedule 2”.

(3)In subsection (1)—

(a)in paragraph (a) for “an approved” substitute “a Schedule 2”, and

(b)in paragraph (b) omit “approved”.