Finance Act 2019 (c. 1)

PART 2 U.K. Other taxes

Stamp duty and SDRT U.K.

50 Stamp duty and SDRT: exemptions in respect of share incentive plans U.K.

(1) In section 95 of FA 2001 (exemptions in relation to approved share incentive plans)—

(a) in subsections (1) and (2), and in the heading, omit “approved”, and

(b) in subsection (3), for “an approved share incentive plan” substitute “ a Schedule 2 SIP ”.

(2) The amendments made by subsection (1) are to be treated as having effect from 6 April 2014.