SCHEDULES
SCHEDULE 6Consequential Amendments
Part 2Other enactments
220Taxation of Chargeable Gains Act 1992 (c. 12)
1
Amend Schedule 7C (relief for transfers to approved share plans) as follows.
2
In paragraph 1(1) (introductory) for “an employee share ownership” substitute “a share incentive”.
3
In paragraph 2 (conditions relating to the disposal)—
a
in sub-paragraph (1) for “Schedule 8 to the Finance Act 2000” substitute “Schedule 2 to ITEPA 2003”,
b
in sub-paragraph (2)—
i
for “Part VIII” substitute “Part 4”,
ii
for “used in plan” substitute “awarded”, and
iii
for “61(a) and (c)” substitute “27(1)(a) and (c) and (2)”,
c
in sub-paragraph (4) for “of Schedule 8 to the Finance Act 2000” substitute “given by paragraph 97 of Schedule 2 to ITEPA 2003”.