Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 2 U.K. SAYE option schemes

Amendments to Chapter 7 of Part 7 of ITEPA 2003 U.K.

120 U.K. In paragraph 49 (index of defined expressions)—

(a) omit the entry for “approved”, and

(b) at the appropriate places insert—

“non-UK company reorganisation arrangement

paragraph 47A”

“Schedule 3 SAYE option scheme

paragraph 1 and Part 8 of this Schedule”.