SCHEDULES

SCHEDULE 8U.K.Employee share schemes

PART 2U.K.SAYE option schemes

Other amendments: TCGA 1992U.K.

122(1)Section 105A (shares acquired on same day: election for alternative treatment) is amended as follows.U.K.

(2)For “approved-scheme” (in all places) substitute “ tax-advantaged-scheme ”.

(3)In subsection (1)(b)(ii) omit “approved”.