http://www.legislation.gov.uk/ukpga/2013/29/schedule/2/part/1/crossheading/share-incentive-plans/2013-07-17
Finance Act 2013
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-06-13
Expert Participation
2013-07-17
SCHEDULES
SCHEDULE 2Tax advantaged employee share schemes
PART 1Retirement of participants
Share incentive plans
2
In section 498 (no charge on shares ceasing to be subject to plan in certain circumstances) in subsection (2)(e) omit the words from “on” to “2)”.
3
In Part 4 of Schedule 2 (types of shares that may be awarded) in paragraph 32 (provision for forfeiture) in sub-paragraph (2)(e) omit the words from “on” to “98)”.
4
Part 11 of Schedule 2 (supplementary provisions) is amended as follows.
5
Omit paragraph 98 (meaning of “specified retirement age”).
6
In paragraph 100 (index of defined expressions) omit the entry for “the specified retirement age”.