Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 1 U.K. Share incentive plans

Other amendments: ITEPA 2003 and Part 4 of FA 2004 U.K.

49 (1) Section 554E (exclusions under Part 7A) is amended as follows. U.K.

(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 ”.