Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

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

Textual Amendments

F1 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 3 U.K. Eligibility of individuals

Eligibility of individuals: introduction U.K.

13 U.K. A SIP must meet the plan requirements contained in—

• paragraph 14 (time of eligibility to participate),

• paragraph 15 (the employment requirement),

• [F2 paragraph 18 (requirement not to participate simultaneously in connected SIPs), [F3 and] paragraph 18A (successive participation in connected SIPs)]

• F4 ...

Textual Amendments

F2 Words in Sch. 2 para. 13 substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 3

F3 Word in Sch. 2 para. 13 inserted (with effect in accordance with Sch. 2 para. 38 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 34(a)

F4 Words in Sch. 2 para. 13 omitted (with effect in accordance with Sch. 2 para. 38 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 34(b)