Finance Act 2019

TCGA 1992

93 In Schedule 7C (relief for transfers to Schedule 2 share plans), in paragraph 8—

(a) in paragraph (a), for “under section 2(1)” substitute “as a result of section 1A(1)”, and

(b) in paragraph (b), for “under section 10(1)” substitute “as a result of section 1A(3)(a)”.