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SCHEDULES

SCHEDULE 8Employee share schemes

PART 1Share incentive plans

Amendments to Chapter 6 of Part 7 of ITEPA 2003

6(1)Section 500 (operation of tax charges) is amended as follows.

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

(3)In subsection (1) for “an approved” substitute “a Schedule 2”.