Part VII Other property, businesses, investments etc.

Superannuation funds, profit sharing schemes, employee trusts etc.

238AF1Approved share schemes and share incentives

1

Schedule 7D (approved share schemes and share incentives) shall have effect.

2

Schedule 7D relates—

a

in Part 1, to approved share incentive plans (SIPs) (see section 488 of ITEPA 2003),

b

in Part 2, to approved SAYE option schemes (see section 516 of that Act),

c

in Part 3, to approved CSOP schemes (CSOPs) (see section 521 of that Act), and

d

in Part 4, to enterprise management incentives (see section 527 of that Act).