Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 21 U.K. Approved share plans and schemes

Part 1 U.K. Share incentive plans

Partnership shares U.K.

8 U.K. In paragraph 47 (minimum amount of deductions)—

(a) for “in any month” substitute “ on any occasion ”, and

(b) omit sub-paragraph (3).