Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 21 Approved share plans and schemes

Part 1 Share incentive plans

Participation in more than one connected plan in a tax year

3 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”.