Version Superseded: 06/04/2003
Point in time view as at 16/07/1996. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 1989, Section 62.
(1)Part III of Schedule 9 to the Taxes Act 1988 (requirements applicable to savings-related share option schemes) shall be amended as follows.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In paragraph 25(b) (requirement that price at which share may be acquired under scheme be not less than 90 per cent. of market value), for the words “90 per cent.” there shall be substituted the words “80 per cent.”.
(4)Subsection (2) above shall come into force on such day as the Treasury may by order made by statutory instrument appoint.
Textual Amendments
F1S. 62(2) repealed (1.9.1991) by Finance Act 1991 (c. 31, SIF 63:1), ss. 40, 123, Sch. 19 Pt. V Note 10; S.I. 1991/1741, art. 2
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