Part VII Other property, businesses, investments etc.

Superannuation funds, profit sharing schemes, employee trusts etc.

238AF2F1... Share schemes and share incentives

1

Schedule 7D ( F3... share schemes and share incentives) shall have effect.

2

Schedule 7D relates—

a

in Part 1, to F4Schedule 2 share incentive plans (SIPs) (see section 488 of ITEPA 2003),

b

in Part 2, to F5Schedule 3SAYE option schemes (see section 516 of that Act),

c

in Part 3, to F6Schedule 4CSOP schemes (CSOPs) (see section 521 of that Act), F7...

F7d

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