SCHEDULES

SCHEDULE 8Employee share schemes

PART 2SAYE option schemes

Amendments to Chapter 7 of Part 7 of ITEPA 2003

109

In paragraph 17 (requirements relating to shares that may be subject to share options) after sub-paragraph (1) insert—

1A

Sub-paragraph (1) and the other paragraphs of this Part are subject to paragraph 37(6B).