Employee Share Schemes Act 2002 (repealed)1 Employee share ownership plans2 Deductions: supplementary3 Deductions: income tax and capital gains tax4 Short title5 CommencementEmployee Share Schemes Act 2002 (repealed)2002 CHAPTER 34[7th November 2002]F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .