Income Tax (Earnings and Pensions) Act 2003 (c. 1)U.K.
97(1)The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.U.K.
(2)In Part 4 of Schedule 2 (approved share incentive plans: types of shares that may be awarded), in paragraph 30(3)—
(a)for “competent authority for listing” substitute “ Financial Conduct Authority ”, and
(b)for “section 74(4)” substitute “ section 73A ”.
(3)In Part 4 of Schedule 3 (approved SAYE option schemes: applicable shares), in paragraph 21(5)—
(a)for “competent authority for listing” substitute “ Financial Conduct Authority ”, and
(b)for “section 74(4)” substitute “ section 73A ”.
(4)In Part 4 of Schedule 4 (approved CSOP schemes: applicable shares), in paragraph 19(5)—
(a)for “competent authority for listing” substitute “ Financial Conduct Authority ”, and
(b)for “section 74(4)” substitute “ section 73A ”.
Commencement Information
I1Sch. 18 para. 97 in force at 1.4.2013 by S.I. 2013/423, art. 3, Sch.