Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 2 U.K. Tax advantaged employee share schemes

PART 6 U.K. Share incentive plans: dividend shares

Removal of limit on amount reinvested U.K.

89 (1) The amendments made by paragraphs 87 and 88 above have effect in relation to the tax year 2013-14 and subsequent tax years. U.K.

(2) A SIP approved before 6 April 2013 has effect accordingly with the omission of any provision falling within a provision of Schedule 2 to ITEPA 2003 omitted by paragraph 88 above.