SCHEDULES

SCHEDULE 8Employee share schemes

PART 1Share incentive plans

Other amendments: ITEPA 2003 and Part 4 of FA 2004

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1

Section 554E (exclusions under Part 7A) is amended as follows.

2

In subsections (1)(a) and (3)(a)(i) and (b)(i) for “an approved” substitute “ a Schedule 2 ”.

3

In subsection (4)(a) and (b) for the first “approved” substitute “ Schedule 2 ”.