SCHEDULES
SCHEDULE 8Employee share schemes
PART 3CSOP schemes
Other amendments: ITEPA 2003
200
1
Section 554E (exclusions under Part 7A) is amended as follows.
2
In subsection (1)(c) for “an approved” substitute “
a Schedule 4
”
.
3
In subsection (3)(a)(ii) and (b)(ii) for the second “an approved” substitute “
a Schedule 4
”
.
4
In subsection (4)(a) and (b) for the third “approved” substitute “
Schedule 4
”
.