SCHEDULES

SCHEDULE 2U.K.F1... share incentive plans

Textual Amendments

F1Word 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 6U.K.Partnership shares

Minimum amount of deductionsU.K.

47(1)The plan may provide that the amount to be deducted under a partnership share agreement [F2on any occasion] must not be less than a minimum amount specified in the plan.U.K.

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

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Words in Sch. 2 para. 47 substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 8(a)

F3Sch. 2 para. 47(3) repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 8(b), Sch. 43 Pt. 3(3)