Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 Employee share schemes

PART 1 Share incentive plans

Other amendments: Individual Savings Account Regulations 1998 (S.I. 1998/1870)

87 In regulation 34 (capital gains tax: adaptation of enactments) in paragraph (2)(a)—

(a) in the inserted subsections (12)(b)(iii) and (13)(d) for “an approved” substitute “a Schedule 2”, and

(b) in the inserted subsection (13)(c) for “approved” substitute “Schedule 2”.