Point in time view as at 17/12/2014.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 216 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
216U.K.After section 238 insert—
(1)Schedule 7D (approved share schemes and share incentives) shall have effect.
(2)Schedule 7D relates—
(a)in Part 1, to approved share incentive plans (SIPs) (see section 488 of ITEPA 2003),
(b)in Part 2, to approved SAYE option schemes (see section 516 of that Act),
(c)in Part 3, to approved CSOP schemes (CSOPs) (see section 521 of that Act), and
(d)in Part 4, to enterprise management incentives (see section 527 of that Act).”
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