Income Tax (Earnings and Pensions) Act 2003

Finance Act 1991 (c. 31) U.K.

168 (1) Amend section 38 of the Finance Act 1991 (employee share schemes: non-discrimination) as follows. U.K.

(2) Omit subsection (2).

(3) In subsection (6) for “Subsections (2) and” substitute “ Subsection ”.