SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

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”.