83(1)Section 998 (withdrawal of deductions) is amended as follows.
(2)In the heading for “approval for share incentive plan withdrawn” substitute “share incentive plan ceases to be a Schedule 2 share incentive plan”.
(3)In subsection (1)—
(a)in paragraph (a)—
(i)after “section” insert “987,”, and
(ii)for “an approved” substitute “a Schedule 2”, and
(b)for paragraph (b) substitute—
“(b)by virtue of paragraph 81H or 81I of Schedule 2 to ITEPA 2003 the plan is not to be a Schedule 2 share incentive plan.”