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

SCHEDULES

SCHEDULE 2 U.K. Approved share incentive plans

Part 7 U.K. Matching shares

Holding period for matching shares U.K.

61 U.K. Paragraphs 36 and 37 (the holding period and related matters) apply in relation to matching shares as they apply in relation to free shares.