Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 21 U.K. Approved share plans and schemes

Part 1 U.K. Share incentive plans

Participation in more than one connected plan in a tax year U.K.

3 U.K. In paragraph 13 (eligibility of individuals: introduction), for the entry relating to paragraph 18 substitute—

“paragraph 18 (requirement not to participate simultaneously in connected SIPs), paragraph 18A (successive participation in connected SIPs), and”.