Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2014

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Amendments to Chapter 6 of Part 7 of ITEPA 2003

This adran has no associated Nodiadau Esboniadol

16(1)Paragraph 1 (introduction) is amended as follows.

(2)For sub-paragraphs (1) and (2) substitute—

“(A1)For the purposes of the SIP code a share incentive plan (a “SIP”) is a Schedule 2 SIP if the requirements of Parts 2 to 9 of this Schedule are met in relation to the SIP.”

(3)For sub-paragraph (4) substitute—

“(4)Sub-paragraph (A1) is subject to Part 10 of this Schedule which—

(a)requires notice of a plan to be given to Her Majesty’s Revenue and Customs (“HMRC”) in order for the plan to be a Schedule 2 SIP (see paragraph 81A(1)),

(b)provides for a plan in relation to which such notice is given to be a Schedule 2 SIP (see paragraph 81A(4)), and

(c)gives power to HMRC to enquire into a plan and to decide that the plan should not be a Schedule 2 SIP (see paragraphs 81F to 81I).”

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