220(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”.