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(1)Schedule 7D (approved share schemes and share incentives) shall have effect.
(2)Schedule 7D relates—
(a)in Part 1, to approved share incentive plans (SIPs) (see section 488 of ITEPA 2003),
(b)in Part 2, to approved SAYE option schemes (see section 516 of that Act),
(c)in Part 3, to approved CSOP schemes (CSOPs) (see section 521 of that Act), and
(d)in Part 4, to enterprise management incentives (see section 527 of that Act).]
Textual Amendments
F1S. 238A inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 216 (with Sch. 7)