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.

4 U.K. In paragraph 14(7) (eligibility to participate dependent on certain requirements of plan being met), for paragraph (b) substitute—

“(b) not participating simultaneously in connected SIPs (see paragraph 18),

(ba) successive participation in connected SIPs (see paragraph 18A), and”.