69(1)Any reference in any enactment, instrument or document—U.K.
(a)to an employee share ownership plan, or
(b)to an employee share ownership plan approved under Schedule 8 to FA 2000,
is to be read as including, in relation to times after 5th April 2003, a reference to a share incentive plan or to a share incentive plan approved under Schedule 2 to this Act.
(2)Any reference in any enactment, instrument or document—
(a)to a share incentive plan (or SIP), or
(b)to a share incentive plan (or SIP) approved under Schedule 2 to this Act,
is to be read as including, in relation to times before 6th April 2003, a reference to an employee share ownership plan or to an employee share ownership plan approved under Schedule 8 to FA 2000.
(3)Accordingly any reference in the SIP code to shares awarded under an approved SIP is to be read as including, in relation to times before 6th April 2003, a reference to shares awarded under a plan approved under Schedule 8 to FA 2000.
(4)Any reference in a plan within paragraph 68(1) to a person chargeable to tax under Case I of Schedule E is to be read as including, in relation to times after 5th April 2003, a reference to a person whose earnings fall within paragraph 8(2) of Schedule 2 to this Act.
(5)This paragraph—
(a)is without prejudice to Part 1 of this Schedule, and
(b)applies only in so far as the context permits.
(6)In this paragraph—
“awarded” means appropriated to, or acquired on behalf of, a person;
“” has the same meaning as in paragraph 68.