SCHEDULES
SCHEDULE 6Consequential Amendments
Part 2Other enactments
Taxation of Chargeable Gains Act 1992 (c. 12)
215
In section 238(2)(a)
(approved profit sharing and share option schemes), for “is chargeable to income tax” substitute “
counts as employment income (or was chargeable to income tax for the year 2002-03 or an earlier year of assessment
”
.