SCHEDULES
SCHEDULE 2Tax advantaged employee share schemes
PART 1Retirement of participants
SAYE option schemes
8
In paragraph 27 (introduction) in sub-paragraph (1)—
a
omit the entry for paragraph 31,
b
after the entry for paragraph 32 insert “
and
”
, and
c
omit the entry for paragraph 33 and the “and” after it.