SCHEDULES
F1SCHEDULE 3AExcluded Trusts
Annotations:
Amendments (Textual)
Trusts meeting legislative requirements21
A trust created under a share option scheme that meets the requirements of Parts 2 to 7 of Schedule 3 to the Income Tax (Earnings and Pensions) Act 2003.
Sch. 3A inserted (6.10.2020) by The Money Laundering and Terrorist Financing (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/991), regs. 1(2), 11