SCHEDULES
SCHEDULE 18

Further minor and consequential amendments
PART 2

Amendments of other Acts of Parliament

Income Tax (Earnings and Pensions) Act 2003 (c. 1)
97
1
The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
2
In Part 4 of Schedule 2 (approved share incentive plans: types of shares that may be awarded), in paragraph 30(3)—
a
for “competent authority for listing” substitute “Financial Conduct Authority”, and
b
for “section 74(4)” substitute “section 73A”.
3
In Part 4 of Schedule 3 (approved SAYE option schemes: applicable shares), in paragraph 21(5)—
a
for “competent authority for listing” substitute “Financial Conduct Authority”, and
b
for “section 74(4)” substitute “section 73A”.
4
In Part 4 of Schedule 4 (approved CSOP schemes: applicable shares), in paragraph 19(5)—
a
for “competent authority for listing” substitute “Financial Conduct Authority”, and
b
for “section 74(4)” substitute “section 73A”.