Financial Services Act 2012 (c. 21)

SCHEDULES

SCHEDULE 18 U.K. Further minor and consequential amendments

PART 2 U.K. Amendments of other Acts of Parliament

Income Tax (Earnings and Pensions) Act 2003 (c. 1) U.K.

97 (1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows. U.K.

(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 ”.

Commencement Information

I1 Sch. 18 para. 97 in force at 1.4.2013 by S.I. 2013/423, art. 3, Sch.