SCHEDULES

SCHEDULE 2F2... share incentive plans

Annotations:
Amendments (Textual)
F2

Word in Sch. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 14, 89 (with Sch. 8 paras. 90-96)

Part 6Partnership shares

Minimum amount of deductions

47

1

The plan may provide that the amount to be deducted under a partnership share agreement F1on any occasion must not be less than a minimum amount specified in the plan.

2

The specified minimum amount must not be greater than £10.

F33

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