SCHEDULES
SCHEDULE 2Tax advantaged employee share schemes
PART 8Enterprise management incentives: consequences of disqualifying events
94
1
In section 532 of ITEPA 2003 (modified tax consequences following disqualifying events) in subsection (1)(b) for “40” substitute “90”.
2
The amendment made by this paragraph has effect in relation to disqualifying events occurring on or after the day on which this Act is passed.