SCHEDULES
SCHEDULE 22Employee securities and options
Consequential amendments of other enactments
53
In section 149B (employee incentive schemes: conditional interests in shares), after subsection (4) insert—
5
This section does not apply to acquisitions on or after the day appointed under paragraph 3(2) of Schedule 22 to the Finance Act 2003.
6
References in this section to ITEPA 2003 are to that Act as originally enacted.